What Are The Advantages Offered By Inheritance
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Inheritance of Wealth
Author: Daniel Halliday
language: en
Publisher: Oxford University Press
Release Date: 2018-03-02
Daniel Halliday examines the moral grounding of the right to bequeath or transfer wealth. He engages with contemporary concerns about wealth inequality, class hierarchy, and taxation, while also drawing on the history of the egalitarian, utilitarian, and liberal traditions in political philosophy. He presents an egalitarian case for restricting inherited wealth, arguing that unrestricted inheritance is unjust to the extent that it enables and enhances the intergenerational replication of inequality. Here, inequality is understood in a group-based sense: the unjust effects of inheritance are principally in its tendency to concentrate certain opportunities into certain groups. This results in what Halliday describes as 'economic segregation'. He defends a specific proposal about how to tax inherited wealth: roughly, inheritance should be taxed more heavily when it comes from old money. He rebuts some sceptical arguments against inheritance taxes, and makes suggestions about how tax schemes should be designed.
Inheritance Relationships for Disciplined Software Construction
Author: Tracy A. Gardner
language: en
Publisher: Springer Science & Business Media
Release Date: 2012-12-06
Object-oriented inheritance has been in widespread use for a decade, and it is now realised that although inheritance is a powerful modelling tool with many associated advantages, its benefits are not automatically conferred on systems that simply use it. This book introduces a model of inheritance based around five fundamental inheritance relationships. Each relationship has a clear conceptual basis, representing a fundamental, specialised use of inheritance. The resulting model replaces a confused notion of inheritance with five distinct conceptual relationships supporting more precise modelling of systems and capturing the semantic intent of each use of inheritance within a system.
OECD Tax Policy Studies Inheritance Taxation in OECD Countries
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.