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Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth
[Zeitschriftenartikel]
Abstract In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family... mehr
In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.... weniger
Thesaurusschlagwörter
Erbschaft; Vermögensverteilung; Besteuerung; Generationenverhältnis; Gerechtigkeit; Großbritannien; Schweden; Steuerrecht
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter
Tax; Intergenerational justice
Sprache Dokument
Englisch
Publikationsjahr
2020
Seitenangabe
S. 40-51
Zeitschriftentitel
Intergenerational Justice Review, 6 (2020) 2
Heftthema
Intergenerational wealth transfers through inheritance and gifts
DOI
https://doi.org/10.24357/igjr.6.2.828
ISSN
2190-6335
Status
Veröffentlichungsversion; begutachtet (peer reviewed)