Inhalt

1 Inheritance Taxation, Equal Opportunities and the Desire of Immortality.- 2 Views on Inheritance in the History of Economic Thought.- 3 Bequests Motives and Models of Inheritance: A Survey of the Literature.- 4 Bequest and Inheritance: Empirical Issues and France-U.S. Comparison.- 5 Bequests and Inheritance Taxation: A Comment.- 6 Distributive Justice and Inheritance.- 7 The Hidden Costs of Inheritance Taxation.- 8 Nothing Wrong With Unearned Wealth? A Comment on Haslett and Bracewell-Milnes.- 9 A Reply to Bracewell-Milnes.- 10 Response to David Haslett.- Index of Names.- List of Authors.