000			02082nam a2200217Ia 4500
999			_c37665 _d37665
003			OSt
005			20210410164558.0
008			160316s2008 xxu||||| |||| 00| 0 eng d
020			_a9780691134512
040			_cn
082			_a346.052000 _bBEC
100			_aBeckert Jens
245			_aInherited wealth
260			_aOxford _bPrinceton University Press _c2008
300			_a382p _cvii
365			_b Gratis
505			_aTable 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
650			_a1. Inheritance Succession - Germany - France - U S A
700			_a _a
942			_2ddc _cBK