West, Max

Item #: 6364

Pages: 140p.
Published: Union; Lawbook Exchange, Ltd.; 2003.


This was the first American work devoted to taxes on thedevolution of real and personal property. Notable for itsdepth and range, this book considers the subject from threeperspectives. The first traces the history of inheritancetaxation from antiquity to about 1890 in continental Europe,the British Empire and the United States. The secondexplores its legal theory, especially in the laws ofdifficult states in the Union. The final analysis exploresits connection to economic theory. West concludes thatinheritance tax is an important democratic institution, onethat helps to create a level playing field by eliminating anadvantage enjoyed by the right. Originally published asVolume IV, No. 2 in Columbia's series, Studies in History,Economics and Public Law. Reprinted by The LawbookExchange, Ltd. Distributed by William S. Hein & Co., Inc.

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