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Limiting lifetime inheritances and gifts

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  • Ingrid Robeyns

Abstract

This paper provides a defence of a lifetime limit on how much a person can receive in the form of gifts and inheritances, that is, a person's accessions . I argue that any accessions above that limit should be taxed at a rate of 100%. The analysis shows how this proposal can bring into equilibrium the core values and other goals at stake in the design of taxation on inheritances and gifts. To counter the low level of support for inheritance taxation in general, the analysis must include a proposal concerning what will be done with the tax revenues. I propose turning the accession tax revenues into an unconditional citizen's stake that is granted to young adults. Such an institutional design would create additional value by reducing unfair inequalities between age groups.

Suggested Citation

  • Ingrid Robeyns, 2025. "Limiting lifetime inheritances and gifts," Politics, Philosophy & Economics, , vol. 24(4), pages 267-290, November.
    • Handle: RePEc:sae:pophec:v:24:y:2025:i:4:p:267-290
    DOI: 10.1177/1470594X241277959
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    References listed on IDEAS

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    1. Ingrid Robeyns & Vincent Buskens & Arnout Rijt & Nina Vergeldt & Tanja Lippe, 2021. "How Rich is Too Rich? Measuring the Riches Line," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 154(1), pages 115-143, February.
    2. Alan Hamlin & Zofia Stemplowska, 2012. "Theory, Ideal Theory and the Theory of Ideals," Political Studies Review, Political Studies Association, vol. 10(1), pages 48-62, January.
    3. Atkinson, Anthony B., 2015. "Inequality: what can be done?," LSE Research Online Documents on Economics 101810, London School of Economics and Political Science, LSE Library.
    4. Dietsch, Peter, 2015. "Catching Capital: The Ethics of Tax Competition," OUP Catalogue, Oxford University Press, number 9780190251512.
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