Includes bibliographical reference (p. [343]-365) and index.
Contents
Inheritance and modern society -- Social dimensions of inheritance law -- The right to bequeath : testamentary freedom and the individuality of property -- France : equality versus the freedom of private disposition over property -- Germany : testamentary freedom versus family and social justice -- United States : equality of opportunity versus individual rights of disposition -- Equality and inclusion : the inheritance rights of the family -- The principle of equality in intestacy law -- The spouse in intestacy law -- The integration of illegitimate children into inheritance law -- Political structure and inheritance law : the abolition of entails -- The double abolition of substitutions in France -- The delayed abolition of fideikommisse in Germany -- The abolition of entails in the American Revolution -- Social justice through redistribution? the taxation of inheritance -- Equality of opportunity versus private property : the estate tax in the United States -- "Sense of family" versus social justice : the inheritance tax in Germany -- Destruction of national wealth: The progressive inheritance tax in France -- Conclusion : discourse and institutions -- Appendix : The method of content analysis of parliamentary debates
