Debating Inheritance Tax in Europe

Wealth has always been unequally distributed, and one of the primary drivers of this inequality is inheritance. Consequently, the transfer of wealth through inheritance has become a deeply controversial issue, raising significant political, legal, economic, and philosophical questions.
This debate extends beyond the economic interests of the wealthy, presenting a broader moral challenge for society: how can inherited wealth be reconciled with the ideals of meritocracy and the principle of equal opportunity to accumulate wealth through individual effort? This collective book presents the political, legal, economic and philosophical struggles over the taxation of inter-generational wealth from the 18th century to the present day. The contributors to this volume account for the latest works in contemporary history, political theory and philosophy in two directions. Looking to the past, the book highlights the strong opposition inheritance taxes have faced from Christian, Liberal and Conservative parties across Europe. Turning to the future, it further aims at thinking critically why and how we should (or shouldn’t) tax the passing of inheritance from one generation to the other. The originality and interest of this book lies in the dialog it creates between past and future as well as between historians and political theorists.
The book marks a significant contribution to the literature on the economic, philosophical, political and legal perspectives on taxation, wealth and inequality.