{"title":"查尔斯·赫肯拉斯的死亡税","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":"{\"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}","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}
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.