Charles Herckenrath's Death Tax

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.