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Measurement of Lifespan in Drosophila melanogaster

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Published on: January 7, 2013

Limiting lifetime inheritances and gifts.

Ingrid Robeyns¹

¹Department of Philosophy, Faculty of Humanities, Utrecht University, Utrecht, the Netherlands.

Politics Philosophy & Economics

|October 16, 2025

Summary

This paper proposes a 100% tax on lifetime accessions (gifts and inheritances) above a set limit. Revenue would fund a citizen's stake for young adults, reducing intergenerational inequality.

Area of Science:

Economics
Public Finance
Taxation Policy

Background:

Inheritance and gift taxation face low public support.
Existing tax systems struggle to balance competing economic and social goals.
Intergenerational inequalities in wealth and opportunity persist.

Purpose of the Study:

To propose a novel taxation framework for gifts and inheritances (accessions).
To reconcile core values in inheritance tax design.
To address public opposition to inheritance taxation and reduce age-based inequalities.

Main Methods:

Developing a theoretical model for lifetime accession taxation.
Analyzing the equilibrium of competing values under the proposed tax.
Proposing a revenue allocation mechanism to enhance social equity.

Keywords:

accessions bequest citizen's stake fiscal policies gifts inheritance limitarianism tax

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Main Results:

A lifetime limit on accessions, taxed at 100% above the threshold, can achieve tax design equilibrium.
Allocating accession tax revenues to a citizen's stake for young adults increases overall societal value.
This policy directly combats unfair inequalities between age cohorts.

Conclusions:

A 100% top marginal tax rate on lifetime accessions is a viable policy proposal.
Transforming accession tax revenues into a citizen's stake for young adults offers significant social benefits.
The proposed system promotes both economic fairness and reduced intergenerational inequity.