Abstract
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. Equal Inheritance and Equal Shares: A Reconsideration of Some 19th Century Reform Proposals John Cunliffe and Guido Erreygers 5. Are We Still Modern? Inheritance Law and the Broken Promise of the Enlightenment Jens Beckert 6. Entailed Citizenship Ayelet Shachar and Ran Hirschl 7. Equal Inheritance: An Anti-Perfectionist View Matthew Clayton 8. Favouring Wealth Intergenerational Mobility by Increasing the Inheritance Tax: Putting the Case for France Luc Arrondel and Andre Masson 9. Does the Financial Crisis Create Opportunities for Wealth Taxation? Rajiv Prabhakar 10. The Economics of Wealth Transfer Taxation Helmuth Cremer and Pierre Pestieau 11. Inheritance Taxation, Notions of Legitimacy and Bourdieu Ann Mumford 12. From Trustees to Wealth Managers Brooke Harrington 13. To Give or Not to Give? Inter Vivos Gifts of Mobile Property and Donor-Profile Before and After the 2004 Flemish Gift Tax Reform Carine Smolders
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