Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth

Martin Eriksson, Asa Gunnarsson, Ann Mumford

Abstract


In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.

 

The research for this article is part of the FairTax EU project, which is funded by the European Union’s Horizon 2020 research and innovation programme 2014-2018, grant agreement No. FairTax 649439.


Keywords


Inheritance; Intergenerational Justice

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DOI: http://dx.doi.org/10.24357/igjr.6.2.828

Copyright (c) 2020 Ann Mumford, Martin Eriksson, Asa Gunnarsson

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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