Is Inheritance Legitimate?: Ethical and Economic Aspects of Wealth Transfers

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Guido Erreygers, Toon Vandevelde
Springer Science & Business Media, Jun 19, 1997 - Business & Economics - 235 pages
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On 8 November 1995 we organized the conference Is Inheritance Legitimate? Ethical and Economic Aspects of Wealth Transfers at the University of Antwerp (UFSIA). The conference brought together economists, philosophers and other social scientists to discuss the issues of bequest and inheritance. The conference programme featured five invited contributions; the revised versions of these five papers consitute the core of this book (Chapters 2, 3, 4, 6, and 7). Also included in this book are the written versions of the comments presented by the two discussants (Chapters 5 and 8). We also gave the opportunity to the authors who defended two radically different opinions on bequest and inheritance to comment upon one another's position (Chapters 9 and 10). Chapter 1 serves as an introduction; it situates the debate on inheritance in a broader ethical and economic framework, and summarizes the main points of the book. The conference was organized as part of a research project funded by the Flemish Fonds voor Wetenschap'pelijk Onderzoek (project number G. 0032. 95). Within UFSIA the conference was hosted by the 'Vakgroep Arbeidseconomie' of the Studiecentrum voor Economisch en Sociaal Onderzoek (SESO) and the Centrum voor Ethiek. The secretarial staff of SESO, in particular Annernarie Bunneghem and Linda Teunkens, did an excellent job in organizing the conference. Patricia De Bruyn and Tom Schatteman were extremely helpful in preparing the manuscript for the publisher. Antwerp, January 1997. Guido Erreygers and Toon Vandevelde, Editors CONTENTS Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 

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Contents

Inheritance Taxation Equal Opportunities and the Desire of Immortality
1
Views on Inheritance in the History of Economic Thought
16
Bequests Motives and Models of Inheritance A Survey of the Literature
54
Bequest and Inheritance Empirical Issues and FranceUS Comparison
89
Bequests and Inheritance Taxation A Comment
126
Distributive Justice and Inheritance
133
The Hidden Costs of Inheritance Taxation
156
Nothing Wrong With Unearned Wealth? A Comment on Haslett and BracewellMilnes
202
A Reply to BracewellMilnes
210
Response to David Haslett
221
Index of Names
231
List of Authors
236
Copyright

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About the author (1997)

John Cunliffe is Lecturer in Political Theory in the Department of Politics and International Studies at the University of Warwick.
Guido Erreygers is Professor of Economics at the University of Antwerp, Belgium.

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