, criminal undue influence and the abuser doctrine may be unconstitutional in some situations. Second, inheritance crimes suffer … from the flaws that make probate litigation so unreliable. Third, because inheritance law and criminal law are so different …

legal scholarship in inheritance law …

, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while … about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …

would require around 22.6 billion euros annually, could be financed by increasing the inheritance tax, implementing a …

Equalizing inheritance rights is often suggested as an important step to guarantee gender equality in family transfers …. South Korea removed the gender discriminatory provision in its inheritance law in 1991. This study looks at two channels of … family transfer in South Korea—inheritance and inter vivo gifts—and investigates whether the legal reform has resulted in …

We examine how pre-industrial English caselaw development on land, inheritance, and families affected, and was affected … inheritance, not land. Caselaw on families and inheritance was especially important as a driver of real income and birth rates …-industrial England was made less severe as a result of developments in caselaw on families and inheritance …