Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth

Eriksson, Martin; Gunnarsson, Asa; Mumford, Ann

[journal article]

dc.contributor.author	Eriksson, Martin	de
dc.contributor.author	Gunnarsson, Asa	de
dc.contributor.author	Mumford, Ann	de
dc.date.accessioned	2020-12-16T13:19:58Z
dc.date.available	2020-12-16T13:19:58Z
dc.date.issued	2020	de
dc.identifier.issn	2190-6335	de
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/71006
dc.description.abstract	In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.	de
dc.language	en	de
dc.relation	info:eu-repo/grantAgreement/EC/H2020/649439	de
dc.rights	info:eu-repo/semantics/openAccess	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.subject.other	Tax; Intergenerational justice	de
dc.title	Capital on the moral continuum: the UK, Sweden, and the taxation of inherited wealth	de
dc.type	info:eu-repo/semantics/article	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	Intergenerational Justice Review
dc.source.volume	6	de
dc.publisher.country	DEU
dc.source.issue	2	de
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Erbschaft	de
dc.subject.thesoz	inheritance	en
dc.subject.thesoz	Vermögensverteilung	de
dc.subject.thesoz	distribution of wealth	en
dc.subject.thesoz	Besteuerung	de
dc.subject.thesoz	taxation	en
dc.subject.thesoz	Generationenverhältnis	de
dc.subject.thesoz	Intergenerational relations	en
dc.subject.thesoz	Gerechtigkeit	de
dc.subject.thesoz	justice	en
dc.subject.thesoz	Großbritannien	de
dc.subject.thesoz	Great Britain	en
dc.subject.thesoz	Schweden	de
dc.subject.thesoz	Sweden	en
dc.subject.thesoz	Steuerrecht	de
dc.subject.thesoz	tax law	en
dc.identifier.urn	urn:nbn:de:0168-ssoar-71006-4
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
dc.rights.licence	Creative Commons - Attribution 4.0	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10042443
internal.identifier.thesoz	10061351
internal.identifier.thesoz	10038821
internal.identifier.thesoz	10045001
internal.identifier.thesoz	10045054
internal.identifier.thesoz	10042102
internal.identifier.thesoz	10057535
internal.identifier.thesoz	10059321
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	40-51	de
internal.identifier.classoz	1090303
internal.identifier.journal	804
internal.identifier.document	32
internal.identifier.ddc	330
dc.source.issuetopic	Intergenerational wealth transfers through inheritance and gifts	de
dc.identifier.doi	https://doi.org/10.24357/igjr.6.2.828	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.pdf.wellformed	true
internal.pdf.encrypted	false
internal.check.openaire	true	de

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