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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-01052021-221845
Document
Author
Full name
Arthur Cristóvão Prado
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Queiroz, Rafael Mafei Rabelo (President)
Carvalho, Laura Barbosa de
Lopes, José Reinaldo de Lima
Rubinstein, Flávio
Title in Portuguese
Herança e desigualdade: a tributação da transmissão de riqueza entre gerações como instrumento de justiça
Keywords in Portuguese
Distribuição de renda
Doação causa mortis
Filosofia política
Herança
Liberalismo
Riqueza
Tributação
Abstract in Portuguese
Esta pesquisa tem por tema a moralidade da tributação sobre a transmissão de riqueza entre gerações. Sua pergunta central é: em que medida indivíduos devem poder transmitir sua riqueza, em especial para seus descendentes, gratuitamente sem a incidência de tributos e, reciprocamente, em que medida o Estado tem direito de "interferir" nesse tipo de transmissão, por meio de tributação? Para tanto, discute-se, em primeiro lugar, de que maneira teorias da justiça contemporaneamente relevantes lidam com o tema, com ênfase nas teorias liberais. Em seguida, defende-se que a teoria da justiça mais relevante a proscrever tributação sobre heranças, o libertarianismo de Robert Nozick, não se sustenta diante das críticas de Rawls e outros comentadores. Abordam-se, então, alguns dos mais recorrentes argumentos a respeito do tema, relacionando-o com valores como mérito, liberdade e igualdade de oportunidades, e lida-se com argumentos econômicos. Conclui-se que heranças são incoerentes com as noções de igualdade de oportunidades e mérito e que é viável limitá-las severamente sem atingir liberdades básicas.
Title in English
Inheritance and inequality: intergenerational wealth transfer taxation as a means to justice
Keywords in English
Inheritance
Jurisprudence
Property
Taxation
Theory of justice
Abstract in English
This research discusses the morality of intergenerational wealth transfers. Its main question is: to what extent should individuals be permitted to transfer wealth, especially to their children, free of taxes, and, reciprocally, to what extent should governments "interfere" with such transfers, especially by means of taxation? To answer that, it describes, first, how contemporary theories of justice deal with the subject, emphasizing liberal theories. Secondly, it argues that the most relevant theory of justice according to which inheritance taxation is immoral, Robert Nozick's libertarianism, fails to withstand criticism from Rawls and other scholars. Finally, some of the most common arguments about the issue are taken into consideration, in relation to values such as merit, freedom and equality of opportunity, and economic arguments are dealt with. It concludes that inheritance is incoherent with equality of opportunity and merit, and that it is possible to limit it stringently without harming basic liberties.
 
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Release Date
2023-05-01
Publishing Date
2021-10-25
 
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