Scope of inheritance tax in India

Malik, Aman (2020) Scope of inheritance tax in India. Supremo Amicus, 21. pp. 727-732. ISSN 2456-9704

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Inheritance tax is the tax levied upon the property inherited by the legal successors in the event of the death of its predecessor. Inheritance tax, though being a progressive tax, has long been subject to debates around the world. While it is supported by the propagators of social justice and equality who view it as a means to reduce inequality by bridging the gap between rich and poor, it's opposed by people who 'priorities liberal property rights,' these are the people who argue that government should not intervene in the matter of family property and refuses to pay double tax on same property. Scholars of countries who have implemented Inheritance tax are convincing their countries to abolish Inheritance tax, whereas countries where inheritance tax is not levied are considering of implementing it. Inheritance Tax aspires to prevent wealth accumulation in the hands of few and redistribution of wealth. However, It is often under scrutiny because of lack of its effectiveness and failure to solve the problem of income distribution.

Item Type: Article
Keywords: Inheritance tax | Progressive tax
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Mr. Syed Anas
Date Deposited: 30 Mar 2022 06:59
Last Modified: 30 Mar 2022 06:59
Official URL:


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