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Keywords: Inheritance tax
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Journal Articles
James Buchanan on inheritance: a critique
Available to Purchase
Journal of Entrepreneurship and Public Policy (2012) 1 (2): 159–165.
Published: 05 October 2012
... used in this paper is to quote widely from the adherents of inheritance taxes, and then to show the flaws in the cases they offer in support of this system. Findings The finding is that none of the arguments offered on behalf of inheritance taxation have been shown to be valid. There are flaws...
