El impuesto a las herencias como una institución de justicia

Saffie Francisco ()
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Saffie Francisco: Universidad Adolfo Ibáñez, Santiago

Estudios Públicos, 2012, issue 126, 124-161

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.

Keywords: inheritance taxatioN,justice, private property; power to allocate, right to inherit (search for similar items in EconPapers)
JEL-codes: K K11 K34 (search for similar items in EconPapers)
Date: 2012
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