Twele, Marcel (2022). What Libertarians (Should) Think About Inheritance Taxation. Res publica, 29(1), pp. 89-110. Springer 10.1007/s11158-022-09562-3
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Recently, there has been an effort to make libertarianism compatible with a redistributive inheritance tax: When the tax is levied, the taxpayer in question is already dead and as such she cannot be a bearer of rights. The state is therefore allowed to redistribute the (value of) the estate according to some distributive principle. I consider (and finally dismiss) four successive arguments, each concluding that the state is allowed to use the estate for redistributive purposes. I show that neither of them is able to reconcile (right-) libertarianism with a redistributive inheritance tax. Instead of trying to square the circle, proponents of such a tax should meet the theoretical essentials of (right-) libertarianism head-on.
Item Type: |
Journal Article (Original Article) |
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Division/Institute: |
06 Faculty of Humanities > Department of Art and Cultural Studies > Institute of Philosophy 06 Faculty of Humanities > Department of Art and Cultural Studies > Institute of Philosophy > Practical Philosophy |
UniBE Contributor: |
Twele, Marcel |
Subjects: |
100 Philosophy 100 Philosophy > 170 Ethics 100 Philosophy > 190 Modern western philosophy |
ISSN: |
1572-8692 |
Publisher: |
Springer |
Language: |
English |
Submitter: |
Marcel Twele |
Date Deposited: |
24 Oct 2022 16:27 |
Last Modified: |
19 Feb 2023 02:13 |
Publisher DOI: |
10.1007/s11158-022-09562-3 |
BORIS DOI: |
10.48350/174032 |
URI: |
https://boris.unibe.ch/id/eprint/174032 |
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