The Social Significance of the Inheritance Tax

The Social Significance of the Inheritance Tax

The Social Significance of the Inheritance Tax

The Social Significance of the Inheritance Tax

Excerpt

The taxation of inheritances has of recent years attracted considerable attention. The decided difference between the American Secretary of the Treasury, Mr. Mellon, and both Houses of Congress on this point, as evidenced in the passage of the revenue act of 1924, has brought the whole matter again to the forefront of discussion. There is, therefore, a considerable degree of timeliness in this little book of Professor Rignano, who has earned a distinguished international position in other fields as well as in social science.

The situation in Europe is somewhat different from that in the United States. Moreover, it is clear that the author wrote under the influence of post-bellum conditions which are slowly passing away. The influence of socialism is on the wane and is now much less than at the time when the book first appeared in Italy. Nevertheless, it is more than probable that the demand for high inheritance taxes will continue to be an important plank in the platform not only of socialists, but also of social reformers, and that the views respecting the limitations on the right of bequest as originally enunciated . . .

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