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Tables of Contents for Inheritance and Wealth in America
Chapter/Section Title
Page #
Page Count
1. The Inheritance of Wealth in America
1
22
Robert K. Miller, Jr.
Stephen J. McNamee
Introduction
1
3
Inheritance in American Legal Thought
4
3
The Economics of Inheritance
7
1
Federal Taxation of Inheritance and Wealth Transfers
8
3
Women and Inheritance
11
3
Ethnicity and Inheritance
14
1
Dynasty, Philanthropy, and Inheritance
15
3
Will Contests
18
2
Inheritance and Stratification
20
2
References
22
1
2. Inheritance in American Legal Thought
23
22
Ronald Chester
American Inheritance: A Civil, Not a Natural, Right
23
2
Legal Rationalism and the Jeffersonians, 1745-1860
25
4
Legislative Control of Inheritance through Regulation and Taxation, 1860-1986
29
3
Hodel v. Irving: Natural Rights Trimphant?
32
2
The Reaction to Irving
34
2
An Analysis of Irving Limiting Its Radical Potential
36
3
Conclusion
39
3
References
42
3
3. Economics of Inheritance
45
16
Paul L. Menchik
Nancy J. Jianakoplos
Introduction
45
1
Economic Concept of Inheritances
45
3
Inter Vivos Transfers versus Bequests
46
1
Human versus Nonhuman Wealth
46
1
Intended versus Unintended Bequests
47
1
Inheritances at the Economywide Level
48
4
Frameworks for Analysis
48
3
Empirical Evidence
51
1
Policy Implications
52
1
Inheritances at the Household Level
52
4
Frameworks for Analysis
53
2
Empirical Evidence
55
1
Policy Implications
55
1
Summary and Conclusions
56
1
References
57
4
4. Federal Taxation of Inheritance and Wealth Transfers
61
30
Barry W. Johnson
Martha Britton Eller
Introduction: Inheritance and Taxation
61
1
Historical Overview
62
10
Inheritance in Early America: English Foundations
62
2
The Stamp Tax of 1797
64
1
The Tax Act of 1862
64
2
Inheritance Taxation and the Industrial Revolution
66
3
Estate Tax of 1898
69
2
Prelude to the Modern Estate Tax, 1900-1916
71
1
The Modern Estate Tax
72
8
The Revenue Act of 1916
73
1
Significant Tax Law Changes: 1916 to the Present
74
5
Current Estate Tax Law
79
1
Transfer Taxes and Estate Planning
80
2
Current Transfer Taxation: Criticisms and Proposals
82
6
Conclusion
88
1
References
89
2
5. Women and Inheritance in America: Virginia and New York as a Case Study, 1700-1860
91
28
Joan R. Gundersen
Background
93
2
Law in Colonial New York and Virginia
95
2
Alternate Traditions
97
3
Colonial Wills
100
4
Inheritance during the American Revolution
104
2
Illegitimacy, Adoption, and Inheritance
106
1
Emancipation and Inheritance
107
1
Antebellum Virginia
108
1
New York in the New Republic
109
4
Conclusions
113
1
Afterword
114
3
References
117
2
6. Ethnicity and Inheritance
119
20
Remi P. Clignet
Prerequisites to the Impact of National Origin or Ethnicity on the Formation and the Transfer of Wealth in Contemporary America
121
2
Ethnicity and Ownership
123
2
Ethnicity, National Origin, and Testamentary Behavior
125
2
Ethnicity, National Origin, and the Treatment of Heirs
127
5
Conclusions
132
4
References
136
3
7. Why Should Men Leave Great Fortunes to Their Children? Dynasty and Inheritance in America
139
34
Peter Dobkin Hall
George E. Marcus
The Revolution in American Law, 1780-1880
141
4
Law and Institutions
145
2
Trusts, Endowments, and the Rise of Urban Elites, 1820-1880
147
6
Wealth and Charity: The Public Dimensions of Private Wealth
153
5
The Bostonization of American Wealth, 1880-1990
158
3
Dynastic Wealth
161
3
Reprise
164
5
References
169
4
8. Will Contests: Legacies of Aging and Social Change
173
20
Jeffrey P. Rosenfeld
Introduction
173
2
New Roles, New Beneficiaries
175
1
Estate Litigators: A Snowball Sample
176
1
Social and Demographic Contexts of Estate Litigation
176
7
Changes in Family Structure
177
1
The Impact of Divorce and Remarriage
178
1
The Impact of Chronic Illness and Long-Term Care
179
1
New Roles and Lifestyles for Elderly People
180
2
Homophobia and the AIDS Epidemic
182
1
Other Perceptions
183
1
Will Contests: Frequency and Net Worth
183
2
Incidence of Estate Litigation
183
1
Size of Estates Involved in Will Contests
184
1
Motivation for Will Contests
185
2
Social Controls on the Inheritance of Wealth: Judicial, Economic, and Social
187
3
Judicial Attitudes: Proponents' Claims Upheld
187
1
Economic Reality: The High Cost of Litigating
188
1
Socially Unacceptable Behavior
188
1
Toward an Even Less Litigious Future: New Forms of Communication in Families
189
1
Appendix: Interview Schedule for Estate Litigators
190
1
References
190
3
9. Inheritance and Stratification
193
22
Stephen J. McNamee
Robert K. Miller, Jr.
Inheritance and Stratification Outcomes
193
3
Inheritance and Stratification Theory
196
3
Toward a Theory of Inheritance
199
5
Inter Vivos Gifts
201
1
Intestate
201
1
Family
201
1
Class
202
1
Race and Ethnicity
203
1
Gender
203
1
The State
204
1
Trends and the Future of Inheritance
204
3
Policy Implications
207
4
References
211
4
Index
215