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Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth
[journal article]
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... view more
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.... view less
Keywords
inheritance; distribution of wealth; taxation; Intergenerational relations; justice; Great Britain; Sweden; tax law
Classification
Public Finance
Free Keywords
Tax; Intergenerational justice
Document language
English
Publication Year
2020
Page/Pages
p. 40-51
Journal
Intergenerational Justice Review, 6 (2020) 2
Issue topic
Intergenerational wealth transfers through inheritance and gifts
DOI
https://doi.org/10.24357/igjr.6.2.828
ISSN
2190-6335
Status
Published Version; peer reviewed