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dc.contributor.authorPedersen, Jørgen
dc.contributor.authorBøyum, Steinar
dc.date.accessioned2021-03-01T10:08:43Z
dc.date.available2021-03-01T10:08:43Z
dc.date.created2020-02-10T15:49:49Z
dc.date.issued2020
dc.identifier.issn0264-3758
dc.identifier.urihttps://hdl.handle.net/11250/2730870
dc.description.abstractInherited wealth will be of increasing importance in years to come. Yet inheritance taxation is unpopular, and part of this unpopularity is due to family concerns. Such taxation is seen by many as morally problematic because it is taken to violate important family values. In this article, we explore five family arguments against inheritance taxation: firstly, whether we have a right to benefit our children; secondly, whether it is a virtue to benefit one's children; thirdly, whether children have a right to their parent's belongings, due to common ownership; fourthly, whether inheritance taxation may impair a vital sense of continuity and belonging; and lastly, an argument from incentives that appeals specifically to the relation between parents and children. We conclude that none of the arguments provide strong objections against a moderate or even a high inheritance tax rate, at least not when special provisions are made for things like family houses or farms. However, since the arguments all introduce concerns that should be assigned some weight, it would be unjust to abolish inheritance entirely.en_US
dc.language.isoengen_US
dc.publisherWileyen_US
dc.rightsNavngivelse 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/deed.no*
dc.titleInheritance and the Familyen_US
dc.typeJournal articleen_US
dc.typePeer revieweden_US
dc.description.versionpublishedVersionen_US
dc.rights.holderCopyright 2019 The Authors.en_US
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode2
dc.identifier.doi10.1111/japp.12389
dc.identifier.cristin1792744
dc.source.journalJournal of Applied Philosophyen_US
dc.source.pagenumber299-313en_US
dc.identifier.citationJournal of Applied Philosophy. 2020, 37 (2), 299-313.en_US
dc.source.volume37en_US
dc.source.issue2en_US


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