Just inheritance taxation

Pedersen, Jørgen

doi:10.1111/phc3.12491

Cited by 8 publications

(3 citation statements)

References 28 publications

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“…Por último, la literatura al respecto de los impuestos progresivos se deriva en diferentes direcciones como es el establecimiento de impuestos con mayor impacto en la distribución del ingreso y la riqueza tal el caso del impuesto sobre herencias (Piketty y Saez, 2013;Pedersen, 2018), los impuestos sobre la renta altamente progresivos que graven la riqueza (Slemrod, 1998;Piketty y Qian, 2009;Scheve y Stasavage, 2016). El papel que juegan los impuestos progresivos como estabilizadores automáticos (Dromel y Pintus, 2004y 2008Krajewski y Pilat, 2017), además de nuevas formas de medir el efecto que tienen los impuestos progresivos sobre la distribución del ingreso (Du y Zhong, 2018).…”

Section: Revisión De La Literaturaunclassified

Estudio de la progresividad del Impuesto Sobre la Renta de personas Físicas en México

Cedillo

2020

CyA

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<p>La inequidad en la distribución del ingreso es una constante que se repite en todo el mundo en mayor o menor medida, los países desarrollados generalmente son menos inequitativos que los países en vías de desarrollo. Uno de los instrumentos que son utilizados con frecuencia para intentar reducir la inequidad y mejorar la distribución son los impuestos directos, particularmente los destinados a las personas, ya que pueden diseñarse de tal manera que resulten progresivos. La disyuntiva en el tema de la progresividad impositiva tiene que ver con la magnitud y qué tanto se mantiene, dados los incrementos del ingreso de las personas. A raíz de que el SAT (Servicio de Administración Tributaria) apertura la información de las declaraciones fiscales de forma anónima, es posible analizar la progr sividad en México para diferentes tipos de contribuyente. En este documento se optó por el ISRPF (Impuestos Sobre la Renta de Personas físicas) para los años de 2010 a 2015, los resultados ofrecen evidencia de progresividad y cambios en la concentración y distribución del ingreso aun cuando resultan insuficientes para modificar la distribución del ingreso en el mediano plazo.</p>

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Section: Revisión De La Literaturaunclassified

Estudio de la progresividad del Impuesto Sobre la Renta de personas Físicas en México

Cedillo

2020

CyA

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“…First, Mill was willing to countenance very high inheritance taxes, although he left it unclear just how high (Stafford, 1998). 10 They are not rightly described as “confiscatory” as has sometimes been done (Pedersen, 2018). Further, Mill insisted (against French Revolutionary law) on the liberty of bequest, which would be pointless if the state took everything, 11 and he affirmed that an individual ought to be able to inherit up to the nebulous limit of a “comfortable independence” (something like the middle‐class lifestyle of the American people seems to be what he intended here); he also cheered the bequeathing of money to endowments for educational, religious, or other public purposes (Mill, vol.…”

Section: Economicsmentioning

confidence: 99%

John Stuart Mill and modern liberalism: A study in contrasts

Conti

2020

Constellations

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The Millian corpus is looked upon as a deposit of essential truths by which liberals live today, a kind of liberal-democratic ur-text (Gray, 1995;Ten, 1974). Beyond the confines of political-philosophical and political-theoretical scholarship, this is overwhelmingly how Mill is taught: In surveys of modern political thought, his books (or, usually, just book) enter as the point at which a modern liberal-democratic mindset and its cardinal commitments are supposed to have begun to receive a systematic coherence (Turner, 2017).There is an element of truth in this portrait, of course. Liberalism is devoted to women's rights, to liberty and autonomy, to representative government; something called democracy-to which Mill claimed repeated allegiance-seems indubitably to have triumphed. Upon closer inspection, though, it is difficult to credit modern liberal-democratic politics with having a particularly Millian hue.However common and in some ways compelling, many of the assimilations of Mill to the supposed liberal ascendancy in twentieth-and twenty-first-century Anglophone/Western-European societies do not hold up to scrutiny.Nor, indeed, would this disjunction have come as a great surprise to previous generations of commentators: It was widely believed in the early decades of the last century, for instance, that Mill's greatness lay in epitomizing a perspective on politics already largely bygone (Dicey, 1914;Ritchie, 1891). Some of this sentiment of eclipse reflected tropes-familiar but, articulated at the usual level of generality, not all that illuminating-about the supposed passing away of a "classical-liberal" mentalité in favor of new, more organicist or state-oriented strands of liberalism (Seaman, 1978).1 Furthermore, though, this sense of distance reflected that era's more accurate assessment of the kind of political thinker that Mill was. While his Logic and Examination of Sir William Hamilton's Philosophy were major works in first philosophy, in the domain of politics proper Mill repeatedly disavowed the pretense to originality in first principles (Mill, 1963, vol. 1, p. 251). Instead, qua public moralist and political commentator Mill was, and was understood to be, above all a kind of practical thinker: He was not a generator of new principles so much as a master synthesizer whose forte was to relate, with lucidity and a certain doggedness, a plurality of widely discussed values to live questions about

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“…We are concerned exclusively with whether there are distinctively familial concerns that make inheritance taxation morally problematic. 6 Whether people have general rights, for instance over property, that also give them the right to dispose of their property as they see fit, and thus to make tax-free provisions for it after their death, is not on the table here. Such arguments do not appeal specifically to the fact that donor and donee are often in family, and if an argument applies equally to bequests to friends or strangers, it is not a family argument in our terminology.…”

Section: Introductionmentioning

confidence: 99%

Inheritance and the Family

Pedersen

Bøyum

2019

J Applied Philosophy

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Inherited wealth will be of increasing importance in years to come. Yet inheritance taxation is unpopular, and part of this unpopularity is due to family concerns. Such taxation is seen by many as morally problematic because it is taken to violate important family values. In this article, we explore five family arguments against inheritance taxation: firstly, whether we have a right to benefit our children; secondly, whether it is a virtue to benefit one's children; thirdly, whether children have a right to their parent's belongings, due to common ownership; fourthly, whether inheritance taxation may impair a vital sense of continuity and belonging; and lastly, an argument from incentives that appeals specifically to the relation between parents and children. We conclude that none of the arguments provide strong objections against a moderate or even a high inheritance tax rate, at least not when special provisions are made for things like family houses or farms. However, since the arguments all introduce concerns that should be assigned some weight, it would be unjust to abolish inheritance entirely.

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Just inheritance taxation

Cited by 8 publications

References 28 publications

Estudio de la progresividad del Impuesto Sobre la Renta de personas Físicas en México

Estudio de la progresividad del Impuesto Sobre la Renta de personas Físicas en México

John Stuart Mill and modern liberalism: A study in contrasts

Inheritance and the Family

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