Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

Batchelder, Lily L.

doi:10.2139/ssrn.993314

Cited by 6 publications

(5 citation statements)

References 76 publications

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“…5-7), White (2008, p. 163) y Halliday (2018. Un abordaje pormenorizado sobre estas ventajas se puede ver en Batchelder (2007).…”

Section: Dinastías De Influencia Políticaunclassified

El argumento de la igualdad política para un impuesto a la herencia

Berrotarán

2023

Anál. Filos.

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En este artículo presento y analizo el argumento de la igualdad política para defender el impuesto a la herencia de riquezas a partir de la teoría de justicia de John Rawls. Según Rawls, todos los ciudadanos deben tener una oportunidad aproximadamente igual de acceder a cargos de autoridad y de influir en el proceso político. Estas iguales oportunidades se ven amenazadas cuando las desigualdades económicas superan cierto límite. Como las transmisiones hereditarias explican una parte importante de las desigualdades económicas, es necesario un impuesto progresivo a las recepciones hereditarias para evitar concentraciones de riqueza que amenacen la igualdad política. Para prevenir la conformación de dinastías de poder político, este tributo debe incorporar alícuotas agravadas a las transmisiones intrafamiliares y un sistema de progresividad en el tiempo.

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“…5-7), White (2008, p. 163) y Halliday (2018. Un abordaje pormenorizado sobre estas ventajas se puede ver en Batchelder (2007).…”

Section: Dinastías De Influencia Políticaunclassified

El argumento de la igualdad política para un impuesto a la herencia

Berrotarán

2023

Anál. Filos.

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“…Among other factors, white families disproportionately profit from inheritance tax law. Income is taxed at seven times the rate than inherited wealth (Batchelder 2007). The low taxes on inheritances have therefore contributed to sustaining the African American-white wealth gap across gene rations (Hamilton and Darity 2010).…”

Section: Narratives Of Difference and Exclusion In Germany And The Un...mentioning

confidence: 99%

The Price of Freedom: Criminalization and the Management of Outsiders in Germany and the United States

Soyer

2023

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Shedding light on how we might end mass incarceration, The Price of Freedom compares the histories and goals of the US and German justice systems. Drawing on in-depth interviews with incarcerated young men in the United States and Germany, Michaela Soyer argues that the apparent lenience of the German criminal justice system is founded on the violent enforcement of cultural homogeneity at the hands of the German welfare state. Demonstrating how both societies have constructed a racialized underclass of outsiders, this book emphasizes that criminal justice reformers in the United States need to move beyond European models in order to build a truly just, diverse society.

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“…Most OECD countries, in contrast to the United States, tax inheritances rather than estates, and the past several decades have seen a shift away from estate taxes, as for example in Ireland. From the perspective of intergenerational social mobility and equality of opportunity, taxing inheritances is preferable to taxing estates since what matters is how much a person receives from others, not how much a person leaves to others, and taxing inheritances would reduce income inequality if implemented in a revenue-neutral way (Batchelder, 2008).…”

Section: Reforms To the Tax Systemmentioning

confidence: 99%

“…Most advanced countries use inheritance rather than estate taxes. Of 34 industrialised (mostly OECD) countries surveyed in Batchelder (2008) The estate tax is highly progressive relative to income; the top 10% of income earners pay virtually all of the tax; over half is paid by the richest 0.1% (Tax Policy Center, 2008). At the same time, the combined revenue from wealth transfer taxes accounts for a relatively small share of federal revenue, historically ranging between 1-2%, but it has been significantly less in more recent years.…”

Section: Box 3 Cross-country Differences In the Taxation Of Wealth Tmentioning

confidence: 99%

Inequality and Poverty in the United States

Denk

Hagemann

Lenain

et al. 2013

OECD Economics Department Working Papers

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Inequality and poverty in the United States: public policies for inclusive growth Income inequality and relative poverty in the United States are among the highest in the OECD and have substantially increased over the past decades. These developments have been associated with a number of other worrying statistics, including low intergenerational social mobility and weak real income growth for many households. A more inclusive pattern of growth would require less pronounced gaps in outcomes and opportunities across social groups and a broader sharing of the benefits of growth. The present paper analyses the causes of US income inequality and relative poverty in an OECD context, especially the role of the tax-and-transfer system, and suggests public policies to promote inclusive growth. To a significant degree, high income inequality is attributable to the large dispersion of earned income, which should be addressed by reforming education, so as to provide disadvantaged students with the skills needed to fully realise their potential. In addition, taxes and transfers contribute less to income redistribution than in other OECD countries. If well designed, reforms that promote inclusive growth could also help reduce the market distortions resulting from the current tax-and-transfer system. In particular, phasing out personal and corporate tax expenditures that disproportionately benefit high earners would lower income inequality and improve resource allocation. As well, social transfers could be more effective in alleviating poverty through better targeting of the truly needy while reducing administrative complexity.

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Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax

Cited by 6 publications

References 76 publications

El argumento de la igualdad política para un impuesto a la herencia

El argumento de la igualdad política para un impuesto a la herencia

The Price of Freedom: Criminalization and the Management of Outsiders in Germany and the United States

Inequality and Poverty in the United States

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