Solidarity, dominance, and the taxation of bequests

Journal article


Braun, S. Stewart. (2020). Solidarity, dominance, and the taxation of bequests. Law, Ethics and Philosophy. 8(5), pp. 58-72. https://doi.org/10.31009/LEAP.2020.V8.05
AuthorsBraun, S. Stewart
Abstract

In his new book, The Inheritance of Wealth, Daniel Halliday (2018) argues that the taxation of bequest and inheritance is justified on the grounds of preventing dynastic concentrations of wealth harmful to both democratic equality and fair equality of opportunity. Although Halliday’s claims are convincing, he neglects the role that solidarity should play in justifying a robust tax on bequest. In this paper, I develop an argument for taxing and regulating bequest on the grounds of solidarity, linking the argument back to the thought of both Marx and Rawls.

Keywordssolidarity; community; bequest; inheritance; domination; exploitation
Year2020
JournalLaw, Ethics and Philosophy
Journal citation8 (5), pp. 58-72
PublisherPompeu Fabra University
ISSN2341-1465
Digital Object Identifier (DOI)https://doi.org/10.31009/LEAP.2020.V8.05
Page range58-72
Publisher's version
License
All rights reserved
File Access Level
Controlled
Output statusPublished
Publication dates
Online2020
Publication process dates
Deposited23 Nov 2023
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