Capital on the moral continuum: The UK, Sweden, and the taxation of inherited wealth

Martin Eriksson, Åsa Gunnarsson, Ann Mumford

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Abstract

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK.
Original languageEnglish
Pages (from-to)40-51
JournalIntergenerational Justice Review
Volume6
Issue number2
Early online date21 Aug 2020
DOIs
Publication statusPublished - 21 Aug 2020

Keywords

  • tax, inheritance, intergenerational justice

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