Год издания: 2003
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Book DescriptionWest, Max. The Inheritance Tax. New York: Columbia College, 1893. 140 pp. Reprint available 2003 by The Lawbook Exchange, Ltd. ISBN 1-58477-333-2. Cloth. $60. This was the first American work devoted to taxes on the devolution of real and personal property. Notable for its depth and range, this book considers the subject from three perspectives. The first traces the history of inheritance taxation from antiquity to about 1890 in continental Europe, the British Empire and the United States. The second explores its legal theory, especially in the laws of different states in the Union. The final analysis explores its connection to economic theory. West concludes that inheritance tax is an important democratic institution, one that helps tocreate a level playing field by eliminating an advantage enjoyed by the rich. Originally published as Volume IV, Number 2 in Columbia's series, Studies in History, Economics and Public Law.