A Reply to Bracewell-Milnes

  • D. W. Haslett
Conference paper
Part of the Studies in Economic Ethics and Philosophy book series (SEEP)


Barry Bracewell-Milnes, in his powerful essay, ‘The hidden costs of inheritance taxation’1, argues against any restrictions upon inheritance at all, including any in the form of an inheritance quota such as I am defending here. His arguments are many; they are set out clearly, and they are set out with great skill. Nevertheless I think his arguments, in the end, fail. I shall, in this comment, attempt, in general outline, to show why. I shall not attempt to address all of his arguments and claims here, but only those that I think are most important.


Family Business Negative Externality Fair Play Credit Term Eligible People 
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  1. Bentham, J. (1952): “Supply without Burthen, or Escheat vice Taxation,” in: W. STARK (Ed.): Jeremy Bentham’s Economic Writings, New York (Burt Franklin), Vol. I, pp. 281–367.Google Scholar
  2. Bracewell-Milnes, B. (1997): “The hidden costs of inheritance taxation”, this volume.Google Scholar
  3. Haslett, D.W. (1994): Capitalism with Morality,Oxford (Clarendon Press).Google Scholar
  4. Haslett, D.W. (1997): “Distributive justice and inheritance”, this volume.Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 1997

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  • D. W. Haslett

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