{"title":"Charles Herckenrath's Death Tax","authors":"O. Ydema, H. Vording","doi":"10.2139/SSRN.2928112","DOIUrl":null,"url":null,"abstract":"Many publications have been dedicated to the justification of death and inheritance taxes. A remarkable contribution is the study of the Dutch author Charles Herckenrath (1863-1935), who advocated a 100% rate – in effect, a total ban on succession of wealth to the heirs. In this paper Herckenrath’s views will be discussed against the background of alternative traditional views on the justification of inheritance taxation.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2010-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2928112","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
Many publications have been dedicated to the justification of death and inheritance taxes. A remarkable contribution is the study of the Dutch author Charles Herckenrath (1863-1935), who advocated a 100% rate – in effect, a total ban on succession of wealth to the heirs. In this paper Herckenrath’s views will be discussed against the background of alternative traditional views on the justification of inheritance taxation.
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