Table of contents
ACKNOWLEDGMENTS vii
Chapter 1: Introduction 1 1.1 Inheritance and Modern Society 1 1.2 Social Dimensions of Inheritance Law 12
Chapter 2: The Right to Bequeath: Testamentary Freedom and the Individuality of Property 21 2.1 France: Equality versus the Freedom of Private Disposition over Property 23 2.2 Germany: Testamentary Freedom versus Family and Social Justice 50 2.3 United States: Equality of Opportunity versus Individual Rights of Disposition 69 2.4 Conclusion 80
Chapter 3: Equality and Inclusion: The Inheritance Rights of the Family 83 3.1 The Principle of Equality in Intestacy Law 87 3.2 The Spouse in Intestacy Law 90 3.3 The Integration of Illegitimate Children into Inheritance Law 99 3.4 Conclusion 109
Chapter 4: Political Structure and Inheritance Law: The Abolition of Entails 114 4.1 The Double Abolition of Substitutions in France 119 4.2 The Delayed Abolition of Fideikommisse in Germany 131 4.3 The Abolition of Entails in the American Revolution 156 4.4 Conclusion 163
Chapter 5: Social Justice through Redistribution? The Taxation of Inheritance 167 5.1 Equality of Opportunity versus Private Property: The Estate Tax in the United States 171 5.2 "Sense of Family" versus Social Justice: The Inheritance Tax in Germany 209 5.3 Destruction of National Wealth? The Progressive Inheritance Tax in France 243 5.4 Conclusion 270
Chapter 6: Conclusion: Discourses and Institutions 275
APPENDIX: THE METHOD OF CONTENT ANALYSIS OF PARLIAMENTARY DEBATES 295
NOTES 299
REFERENCES 343 I
NDEX 367