, or are older and value tradition. In sharp contrast to these results, family circumstances and valuing tradition do not …

taxation, begins to examine what it might mean for the law to protect a "right to use one's resources to benefit one's family … family that have recurred in various debates over time. The analysis shows that, while one can interpret values associated … with family life in such a way as to oppose the taxation of inheritance, there are equally plausible interpretations …