This symposium paper, originally presented at the September 19, 2008 NYU Tax Law Review Symposium on inheritance …." The paper draws on historical debates over inheritance law to identify and examine three rather different ideals of the … with family life in such a way as to oppose the taxation of inheritance, there are equally plausible interpretations …

A key question in social sciences relates to the effect of wealth inequality on economic growth. Yet, in analyzing this … issue, researchers have had to use income as a proxy for wealth. We derive a global measure of wealth inequality from Forbes … political connections in generating wealth, entrepreneurs who did not use such connections, and those who inherited wealth. We …

inheritance. Wealth–income ratios, inherited wealth, and wealth inequalities were high in the eighteenth to nineteenth centuries … show that over a wide range of models, the long-run magnitude and concentration of wealth and inheritance are an increasing …This chapter offers an overview of the empirical and theoretical research on the long-run evolution of wealth and …

amplified political influence relative to their actual wealth. They appear to influence the development of both public policy …