Historical Entitlement and the Practice of Bequest: Is There a Moral Right of Bequest?

Solidarity, Dominance, and the Taxation of Bequests

“…However, as a starting point we could take EdwardWolff's (2015: 244) calculation that an inheritance tax with a $500,000 (USD) exemption and top marginal rate of 45% would raise $31.6 billion. Although the money raised is not insubstantial, a more progressive structure is almost certainly required to meet important moral concerns.9For an argument detailing why the donor has no right to provide an unfettered bequest, see:Braun (2012; 2016).10Because bequest is being taxed, not banned, persons can still express solidarity with others through charitable bequests. In other words, a tax on bequest does not leave the promotion of solidarity entirely in the hands of the impersonal state.…”