Wealth has always been unequally distributed. One main cause for this inequality is inheritance. Most wealthy individuals are themselves heirs: as property is handed down within the family, social and economic inequality is reproduced across generations. As a consequence, the transfer of property by inheritance has become a controversial topic with significant political, legal, economic and philosophical implications. This debate does not only affect the economic interests of the wealthy; it also poses a larger moral dilemma for the society at large: how can inherited wealth be reconciled with the principles of meritocracy and equal opportunity to accumulate wealth through individual effort?
Taxing heritage is far from being a new and modern idea. On the contrary, it is a rather old one. From the Roman Vicesima hereditatium or the feudal Relevius to contemporary progressive taxes on inheritance, many societies have taxed - or have tried to tax - the inheritance of wealth in many different ways. Debates surrounding inheritance taxation have been entangled in a complex, conflicting web of clashing values and socio-political considerations. Indeed, the question of who must pay taxes (and how much) is always contested, regardless of the political regime.
Our contemporary society is more unequal than ever before in history, yet the taxation of inheritance has disappeared from the public debate today. Why is this the case? What can we learn from previous debates or from their absence?
This two-day conference aims to provide a comparative and multidisciplinary approach to studying the contested histories of inheritance taxation. We seek contributions that explore the political, legal, economic and philosophical struggles over inter-generational wealth from ancient time to the present day. Themes include, but are not limited to:
- The social and ideological conflicts (or, on the contrary, the lack of conflict) within a political regime (or several) to create, modify or increase inheritance taxes.
- The oppositions and social mechanisms of evasion and frauds developed to avoid these taxes (and the reaction of the authorities).
- The theoretical and intellectual debates surrounding the taxation of heritage (and their evolution through time).
Guest speakers: Prof. Romain Huret (EHESS, France), Prof. Mélanie Plouviez (Université Côte d’Azur, France) Prof. Korinna Schönhärl (Paderborn University, Germany)
We welcome researchers at all levels from a variety of disciplines, including history (any region or period of study), philosophy, social and political sciences, economics and law. Please send your paper title, a brief abstract (around 500 words) and a short biography (150 words) in English or French by 31 October 2023 to simon.watteyne@ulb.be. Papers acceptances will be announced by 30 November 2023.
Organising Committee:
Simon Watteyne, Postdoctoral Researcher FRS-FNRS, Université libre de Bruxelles
Éric Fabri, Postdoctoral Researcher, Université libre de Bruxelles
Scientific Committee:
Paula Gobbi, Associate Professor at Université libre de Bruxelles
Axel Gosseries, Professor at UCLouvain
Kenneth Bertrams, Professor at Université libre de Bruxelles