Departmental Bulletin Paper 現代社会における相続の意義と役割に対する批判的論考
A critique on the affirmative institutional role of inheritance in contemporary societies

佐々木, 弾

68 ( 2 )  , pp.25 - 46 , 2017-04-10 , 東京大学社会科学研究所
Effectively the only economic implication of inheritance in our contemporary socioeconomy is the tax reduction it affords only on intra-family transfers. This entails many undesirable incidences such as distributional inequalisation, alongside one positive aspect of incentivising procreation, especially for upper socioeconomic strata unlike most other children- and family-friendly policies. The recent political inclination of preferentialising such policies exclusively for lower socioeconomic strata, together with the reduction of inheritance tax-exempt deductibles, wears the pretext of egalitarianism at the expense of compromising the utility of future generations.
特集 家族・財産・法

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