Resumo

BERROTARAN, Alejandro. El argumento de la igualdad política para un impuesto a la herencia. Anal. filos. [online]. 2023, vol.43, n.2, pp.245-270.  Epub 01-Nov-2023. ISSN 1851-9636.  http://dx.doi.org/https://doi.org/10.36446/af.e505.

In this paper, I present and analyze the political equality argument to defend the inheritance tax on the basis of John Rawls’ theory of justice. According to Rawls, all citizens should have an approximately equal opportunity to access positions of authority and to influence the political process. These equal opportunities are threatened when economic inequalities exceed a certain limit. Since hereditary transmissions explain an important part of the economic inequalities, a progressive receipt tax is necessary to prevent concentrations of wealth that threaten political equality. In order to avoid the creation of political power dynasties, this tax should incorporate higher rates for intra-family transfers and a progressive system over time.

Palavras-chave : Inheritance of Wealth; Political Liberties: John Rawls; Economic Inequalities; Taxes.

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