Abstract

CARRIQUIRY, Andrea. Vaz Ferreira's critique of inheritance: reasons against "too much inequality at the point of departure". Estud. filos. práct. hist. ideas [online]. 2018, vol.20, n.2, pp.1-10. ISSN 1851-9490.

For some time now, Uruguay has begun debating the inheritance tax. An insufficiently known critique of the inheritance is that of Carlos Vaz Ferreira, the most prominent philosopher in the history of Uruguay, with an active participation in the public affairs of the country, both in his intellectual activity -classes, lectures, written work- and the institutional one -as rector and dean in the UDELAR. Vaz's critique of inheritance is especially interesting because, although he wrote a century ago, his ideas are somewhat in tune with some of the features present in the international experience in this type of taxation, as well as with Anthony Atkinson's most recent proposals. At the local level, Vaz's thought may be illuminating some parallels between the current Uruguayan progressive government and the "progressive" government that surrounded Vaz: the Batllismo.

Keywords : Uruguayan philosophy; Carlos Vaz Ferreira; Inheritance taxes.