New tax rules could reduce family inequalities and boost social fairness
The article explores how to tax and regulate inheritances fairly. It suggests using a non-linear tax system that considers both the amount inherited and the individual circumstances of the family. The study shows that when parents care equally about their children, a tax based on the total inheritance is enough. But when parents favor one child over another, a more complex tax system based on individual inheritances is needed. In some cases, equal sharing of inheritance may be necessary, like when one child is treated unfairly.