1. The debates about inherited wealth and its taxation : an introductory essay / John Cunliffe, Guido Erreygers and Andrew Reeve -- 2. Dominion rights of the aboriginals in Francisco de Vitoria's De indis / Virpi Makinen -- 3. Inheritance and bequest in Lockean rights theory / Robert Lamb -- 4....

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...