This paper presents a preliminary argument for the introduction and design of a lifetime accessions tax: a progressive tax on inherited wealth levied on the cumulative lifetime gifts and inheritances of the recipient.' As such, it contains an elaboration of the rationale for the tax and a...

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....