Inheritance and wealth in America:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Plenum Press
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 226 S. |
| ISBN: | 0306456524 |
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Datensatz im Suchindex
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| adam_text | Contents
1. The Inheritance of Wealth in America 1
Robert K. Miller, Jr. and Stephen J. McNamee
Introduction 1
Inheritance in American Legal Thought 4
The Economics of Inheritance 7
Federal Taxation of Inheritance and Wealth Transfers 8
Women and Inheritance 11
Ethnicity and Inheritance 14
Dynasty, Philanthropy, and Inheritance 15
Will Contests 18
Inheritance and Stratification 20
References 22
2. Inheritance in American Legal Thought 23
Ronald Chester
American Inheritance: A Civil, Not a Natural, Right 23
Legal Rationalism and the Jeffersonians, 1745 1860 25
Legislative Control of Inheritance through Regulation and Taxation,
1860 1986 : 29
Model v. Irving: Natural Rights Trimphant? 32
The Reaction to Irving 34
ix
x CONTENTS
An Analysis of Irving Limiting Its Radical Potential 36
Conclusion 39
References 42
3 Economics of Inheritance 45
Paul L. Menchik and Nancy J. Jianakoplos
Introduction 45
Economic Concept of Inheritances 45
Inter Vivos Transfers versus Bequests 46
Human versus Nonhuman Wealth 46
Intended versus Unintended Bequests 47
Inheritances at the Economywide Level 48
Frameworks for Analysis 48
Empirical Evidence 51
Policy Implications 52
Inheritances at the Household Level 52
Frameworks for Analysis 53
Empirical Evidence 55
Policy Implications 55
Summary and Conclusions 56
References 57
4. Federal Taxation of Inheritance
and Wealth Transfers 61
Barry W.Johnson and Martha Britton Etter
Introduction: Inheritance and Taxation 61
Historical Overview 62
Inheritance in Early America: English Foundations 62
The Stamp Tax of 1797 64
The Tax Act of 1862 64
Inheritance Taxation and the Industrial Revolution 66
Estate Tax of 1898 69
Prelude to the Modern Estate Tax, 1900 1916 71
The Modern Estate Tax 72
CONTENTS Xi
The Revenue Act of 1916 73
Significant Tax Law Changes: 1916 to the Present 74
Current Estate Tax Law 79
Transfer Taxes and Estate Planning 80
Current Transfer Taxation: Criticisms and Proposals 82
Conclusion 88
References 89
5. Women and Inheritance in America:
Virginia and New York as a Case Study, 1700 1860 91
Joan R. Gundersen
Background 93
Law in Colonial New York and Virginia 95
Alternate Traditions 97
Colonial Wills 100
Inheritance during the American Revolution 104
Illegitimacy, Adoption, and Inheritance 106
Emancipation and Inheritance 107
Antebellum Virginia 108
New York in the New Republic 109
Conclusions 113
Afterword 114
References 117
6. Ethnicity and Inheritance 119
Remi P. Clignet
Prerequisites to the Impact of National Origin or Ethnicity
on the Formation and the Transfer of Wealth in Contemporary
America 121
Ethnicity and Ownership 123
Ethnicity, National Origin, and Testamentary Behavior 125
Ethnicity, National Origin, and the Treatment of Heirs 127
Conclusions 132
References 136
xii CONTENTS
7. Why Should Men Leave Great Fortunes to Their
Children? Dynasty and Inheritance in America 139
Peter Dobkin Hall and George E. Marcus
The Revolution in American Law, 1780 1880 141
Law and Institutions 145
Trusts, Endowments, and the Rise of Urban Elites, 1820 1880 147
Wealth and Charity: The Public Dimensions of Private Wealth 153
The Bostonization of American Wealth, 1880 1990 158
Dynastic Wealth 161
Reprise 164
References 169
8. Will Contests:
Legacies of Aging and Social Change 173
Jeffrey P Rosenfeld
Introduction 173
New Roles, New Beneficiaries 175
Estate Litigators: A Snowball Sample 176
Social and Demographic Contexts of Estate Litigation 176
Changes in Family Structure 177
The Impact of Divorce and Remarriage 178
The Impact of Chronic Illness and Long Term Care 179
New Roles and Lifestyles for Elderly People 180
Homophobia and the AIDS Epidemic 182
Other Perceptions 183
Will Contests: Frequency and Net Worth 183
Incidence of Estate Litigation 183
Size of Estates Involved in Will Contests 184
Motivation for Will Contests 185
Social Controls on the Inheritance of Wealth: Judicial, Economic,
and Social 187
Judicial Attitudes: Proponents Claims Upheld 187
Economic Reality: The High Cost of Litigating 188
Socially Unacceptable Behavior 188
CONTENTS xiii
Toward an Even Less Litigious Future: New Forms of
Communication in Families 189
Appendix: Interview Schedule for Estate Litigators 190
References 190
9. Inheritance and Stratification 193
Stephen J. McNamee and Robert K. Miller, Jr.
Inheritance and Stratification Outcomes 193
Inheritance and Stratification Theory 196
Toward a Theory of Inheritance 199
Inter Vivos Gifts 201
Intestate 201
Family 201
Class 202
Race and Ethnicity 203
Gender 203
The State 204
Trends and the Future of Inheritance 204
Policy Implications 207
References 211
Index 215
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| spellingShingle | Inheritance and wealth in America Inheritance and succession United States Wealth United States Erbschaft (DE-588)4015114-1 gnd Reichtum (DE-588)4049185-7 gnd Erbrecht (DE-588)4015110-4 gnd |
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| title | Inheritance and wealth in America |
| title_auth | Inheritance and wealth in America |
| title_exact_search | Inheritance and wealth in America |
| title_full | Inheritance and wealth in America ed. by Robert K. Miller ... |
| title_fullStr | Inheritance and wealth in America ed. by Robert K. Miller ... |
| title_full_unstemmed | Inheritance and wealth in America ed. by Robert K. Miller ... |
| title_short | Inheritance and wealth in America |
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| topic | Inheritance and succession United States Wealth United States Erbschaft (DE-588)4015114-1 gnd Reichtum (DE-588)4049185-7 gnd Erbrecht (DE-588)4015110-4 gnd |
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