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The Merit of Ascription? Economic Elite Perceptions of Inheritance Taxation
1Department of Sociology, Universidad Diego Portales, Santiago de Chile, Chile.
Social Justice Research
|August 29, 2022
Summary
Wealth inheritance in Chile conflicts with individual freedom. Elite members view inheritance tax negatively, prioritizing personal achievement over societal redistribution and privilege leveling.
Area of Science:
- Sociology
- Economics
- Taxation Policy
Background:
- Intergenerational resource transmission perpetuates privilege.
- Individualization trends emphasize personal achievement.
- Inheritance taxation creates societal conflict.
Purpose of the Study:
- Analyze sociological perceptions of inheritance taxation.
- Examine the conflict between individual freedom and societal redistribution.
- Understand the views of Chile's economic elite on inheritance.
Main Methods:
- Qualitative sociological approach.
- 32 in-depth interviews conducted.
- Analysis of perceptions among economic elites in Chile.
Main Results:
- Individual freedom in resource use supersedes redistribution.
- Negative views on inheritance taxation prevail.
- Arguments against inheritance focus on inefficiency and lack of utility.
Conclusions:
- Elite prioritize individual attainment over societal equity.
- Perceptions challenge the foundational purpose of inheritance tax.
- Inheritance tax is viewed as inconvenient and ineffective, not fundamentally flawed.
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