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El impuesto a las herencias como una institución de justicia

Author

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  • Francisco, Saffie

    (Universidad Adolfo Ibáñez, Santiago)

Abstract

This essay advocates for inheritance taxation and defends it from recent criticism. The first part of the argument shows the need and importance of distinguishing moral and political justifications from the regulation of an institution. Then, in exploratory terms, arguments to justify inheritance tax as an institution of justice are provided. The article concludes by showing that the criticism developed in Chile against the inheritance tax does not offer arguments neither in the level of principles of justice nor regarding the applicable statutes. Because of these problems, criticism against inheritance tax lacks justification and is inapplicable to Chilean valid law.

Suggested Citation

  • Francisco, Saffie, 2012. "El impuesto a las herencias como una institución de justicia," Estudios Públicos, Centro de Estudios Públicos, vol. 0(126), pages 124-161.
    • Handle: RePEc:cpt:journl:v::y:2012:i:126:p:124-161
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    File URL: https://estudiospublicos.cl/index.php/cep/article/view/310/412
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    References listed on IDEAS

    as
    1. Smith, Mark C., 2008. "The Averaged American: Surveys, Citizens, and the Making of a Mass Public. By Sarah E. Igo. Cambridge, MA and London: Harvard University Press, 2007. Pp. 1, 398. $35," The Journal of Economic History, Cambridge University Press, vol. 68(1), pages 317-318, March.
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      More about this item

      Keywords

      inheritance taxatioN; justice; private property; power to allocate; right to inherit;
      All these keywords.

      JEL classification:

      • K - Law and Economics
      • K11 - Law and Economics - - Basic Areas of Law - - - Property Law
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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