18.04.2016 - Studies

What would a fair inheritance tax be?

by Norbert F. Tofall


Justice demands that either all assets be taxed equally in the case of inheritance or none at all. Compromises and intermediate solutions lead to injustice.

If no equal treatment can be achieved in the regulation of inheritance tax, inheritance tax must be abolished.

Please note: This study is available in German only.

Download study as PDF (Reading time ca. 6 min).

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