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Law & Ethics of Human Rights

Editor-in-Chief: Stopler, Gila

Editorial Board: Benvenisti, Eyal / Cohen-Eliya, Moshe / Macedo, Stephen / Rosenblum, Nancy


CiteScore 2018: 0.19

SCImago Journal Rank (SJR) 2018: 0.118
Source Normalized Impact per Paper (SNIP) 2018: 0.225

Online
ISSN
1938-2545
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Volume 8, Issue 1

Issues

Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax

Daphna Hacker
  • Corresponding author
  • Buchman Faculty of Law, Tel Aviv University, Tel Aviv, Israel
  • NCJW Women and Gender Studies Program, Tel Aviv University, Tel Aviv, Israel
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Published Online: 2014-06-04 | DOI: https://doi.org/10.1515/lehr-2014-0005

Abstract

This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice.

About the article

Published Online: 2014-06-04

Published in Print: 2014-05-01


Citation Information: The Law & Ethics of Human Rights, Volume 8, Issue 1, Pages 59–101, ISSN (Online) 1938-2545, ISSN (Print) 2194-6531, DOI: https://doi.org/10.1515/lehr-2014-0005.

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[1]
Daphna Hacker
International Journal of Law in Context, 2015, Volume 11, Number 1, Page 40

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