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The civil justice system has long struggled to resolve disputes over end-of-life transfers. The two most common grounds for challenging the validity of a gift, will, or trust— mental incapacity and undue influence—are vague, hinge on the state of mind of a dead person, and allow factfinders to substitute their own norms and preferences for the donor's intent. In addition, the slayer doctrine—which prohibits killers from inheriting from their victims—has generated decades of constitutional challenges. But recently, these controversial rules have migrated into an area where the stakes are significantly higher: the criminal justice system. For example, states have criminalized financial exploitation of an elder, which includes obtaining assets through undue influence. Likewise, prosecutors are bringing theft charges against people who accept transfers from mentally diminished owners. Finally, legislatures are experimenting with abuser statutes that extend the slayer doctrine by barring anyone from receiving property from the estate of a senior citizen whom they mistreated. This Article evaluates the benefits and costs of this trend. It explains that these new sanctions deter elder abuse: wrongdoing that is rampant, pernicious, and underreported. Nevertheless, this Article exposes the dangers of criminalizing this unique area of law. First, criminal undue influence and the abuser doctrine may be unconstitutional in some situations. Second, inheritance crimes suffer from the flaws that make probate litigation so unreliable. Third, because inheritance law and criminal law have been traditionally understood as distinct, jurisdictions have not yet figured out how to gracefully merge them. Finally, this Article builds on these insights to argue that states should abolish criminal undue influence, harmonize civil and criminal rules, and create exceptions to abuser laws.

The legitimacy of inheritance has long been of interest for philosophers and economists alike (Vandevelde, 1997). Traditionally, the problem of whether inheritance should be limited has been a matter of conflict between freedom and equality (Pedersen, 2018). From the viewpoint of freedom, people who have justly acquired assets should also be able to dispose of these assets in whatever way they see fit. From the perspective of equality, unrestricted power on the transfer of assets will inevitably lead to inequalities in wealth. The extent to which we value freedom or equality plays a major role in determining our stance towards whether to limit inheritance. If we prioritise freedom over equality, we should support people's ability to bequest as it is just another transfer of assets. If we prioritise equality over freedom, we should act to limit inheritance since intergenerational transfers of wealth tend to result in the accumulation of wealth among a limited group of people and with that come greater inequalities in society (Pedersen, 2018). The traditional debate between freedom and equality is a good starting- point in inquiring about what we value in relation to the practice of inheritance. However, it is important not to stop there. As noted by Fleischer (2016), when discussing wealth taxation more generally, we also need to inquire about why we value what we value. Only with a clear understanding of why we value what we value, will we be in a position to scope out a comprehensive policy for wealth taxation that aligns with our value judgments. Likewise, for inheritance policy more specifically, it is important that we ask ourselves why we value freedom or equality. Do we value freedom to transfer assets because we see it as a right of each individual, or because it is the most economically efficient way to structure our society? Do we oppose inequalities in wealth because it is bad in itself, because it leads to unequal political power, or because it leads to inequality in opportunity? Our answers to these and similar questions will determine both if we are for or against limiting inheritance and what policies will serve our normative goals best.

Women"s right of inheritance is an indispensable right which assures their socioeconomic and political empowerment. Although the Shari"ah law and the constitution of Pakistan safeguard this right, its denial is pervasive in Punjab. This paper explores the possible choices for women and subsequent challenges they confront in independently exercising these choices. The chosen methodology is qualitative in nature. The ontological stance of interpretive school and epistemological stance of social constructionist school of thought have been followed. Through theoretical sampling technique, thirty women were recruited as sample from Mianwali, Rahim Yar Khan and Lahore. Data was collected through an in-depth interview guide and the results have been derived through thematic analysis. The findings of the study portray the contemporary trend among women in Punjab to surrender their right of inheritance in favor of the male agnatic heirs. Among the socio-cultural determinants influencing the choices of women, patriarchal set-up, misinterpretation of divine commands, lack of awareness, stringent legal procedures and lower educational levels are the most significant. The study recommends effective awareness about inheritance rights both through accessible legal procedures and with the promotion of female education so that females be able to make informed choices

Indigenous peoples influence the diversity of inheritance in Indonesia, so there is sometimes a dualism of the immature inheritance that can lead to conflict, but the indigenous community Ammatoa Kajang District of South Sulawesi consisting of community groups Ilalang Embayya and embayya Ipantarang remained effective in running their customary inheritance according to instructions from the leader of Ammatoa bohe ' amma based on Turie ' Akra'kna. This article aims to suggest that the traditional inheritance law of Ammatoa, in addition to other positive law can run effectively without any dispute in the middle of Ammatoa society, in addition to this article also aims to demonstrate that the simple way of life of citizens can reduce conflict among indigenous peoples. Results indicate the ability factor of heirs, and the need for heirs resulted in the distribution of inheritance during the Ammatoa society without having to wait for the death of the heir first, the division is governed by Install ri Kajang which was applied by the customary leader assisted by his representatives. Finally, this article concluded that the consistency of the concept of kamase-Masea in life brings their lives in a state of order and tranquility and has been going on a hereditary basis, due to the restriction of community needs maintained by Bohe ' Amma is the concept of Ammatoa society, so that they reject the development comes from the attention of the Government that can give rise to a complex and complicated legal system

บทคัดย่อ บทความเรื่องนี้กล่าวถึงภาษาอีสานในหลายมิติได้แก่ ประวัติภาษา การพูดภาษาอีสาน อักขรวิธี พัฒนาการเรียนการสอน การพัฒนาระบบการเขียนภาษาอีสาน และแนวทางการสืบทอดภาษาอีสาน บทความนี้รวบรวมข้อมูลภาษาอีสานจากตำราที่เกี่ยวข้อง การสัมภาษณ์นักวิชาการทางด้านวัฒนธรรม และนำข้อมูลมาจัดหมวดหมู่การนำเสนอตามประเด็นการวิเคราะห์ พบว่า ปัจจุบันภาษาอีสานในฐานะภาษาถิ่นมีผู้พูดจำนวนมากทั้งในภาคอีสานหรือภาคตะวันออกเฉียงเหนือแล้วยังมีผู้พูดกระจายอยู่ทั่วประเทศ แต่ผู้เขียนยังมีจำนวนน้อย บทบาทของภาษาอีสานในปัจจุบันไม่เพียงเป็นเครื่องมือสื่อสารในท้องถิ่นเท่านั้น ภาษาอีสานยังมีบทบาทสำคัญต่อการสร้างอัตลักษณ์ท้องถิ่น สร้างความมั่นใจที่จะนำไปสู่ความมั่นคงของท้องถิ่นด้วย ดังนั้นหลายหน่วยงานโดยเฉพาะภาครัฐจึงให้ความสำคัญกับการสืบทอดการเรียนรู้ภาษาอีสานแก่เด็กๆ อย่างไรก็ตามการพัฒนาการเรียนการสอนภาษาอีสานในระดับโรงเรียนยังมีข้อจำกัดหลายประการซึ่งหน่วยงานภาครัฐและคนอีสานเองจะต้องช่วยกันแก้ไขเพื่อหาแนวทางการสืบทอดภาษาอีสานให้คงอยู่อย่างยั่งยืนต่อไป Abstract This article states Isan language in various dimensions: language history, usage, orthography, revitalization, teaching and learning, and language inheritance. The Isan language data were grouped from books and cultural academic interview. These data were categorized to present that Isan language as the main dialect of Isan or northeastern region through the country has an important role. The role of Isan language is not only communicational medium, but it also plays a crucial role in local identity and builds the confidence of person linking to local stability. Therefore, there are many government's institutes that focus on the revitalization and learning Isan language for their children. However, the development of Isan language teaching and learning in schools still has several limitations that the government and Isan people should help together to find out how to maintain Isan language sustainably.

Abstract This paper discusses the notion, the phenomenon, the historical development of the inheritance agreement, the characteristics of the inheritance agreement, but also a comparison of the legislation of Europe and the former Yugoslavia is made. It is also given a critical stance on (in) the justification of the prohibition of the inheritance agreement in the Republic of Macedonia. In the hereditary right of certain legislations, besides the law and the will, there is a third legal basis for invoking is the inheritance agreement. By its legal force it is the strongest legal basis that has priority over the will and the law. In our hereditary right, unlike from other inherited rights, the inheritance agreement has been banned and nullified for more than seven decades. A contract for lifelong support has been introduced to him, which since the introduction has so far been followed by abuses and dilemmas. Key words: inheritance; agreement; hereditary; law; will; legislation

Much ink has already been spilled (and doubtless much more will be) on policies to "solve the social care crisis". A great deal of focus is on intergenerational fairness, given that young people have borne and overwhelming burden to (mostly) protect older adults during the COVID crisis.

Transfers from parents—either in the form of gifts or inheritances—have received much attention as a source of inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total Inflows available to an individual (defined as the capitalized sum of net labor income, government transfers, and gifts and inheritances received over the period) accounted for by capitalized gifts and inheritances. Perhaps surprisingly, we find that gifts and inheritances represent a small share of Total Inflows; this is true across the distribution of Total Inflows, as well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows among those who have very wealthy parents. Additionally, gifts and inheritances have very little effect on the distribution of Total Inflows – when we do a counterfactual Total Inflows distribution with zero gifts and inheritances, it is not much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the extreme wealth inequality in society. ; Research Council of Norway ; NORFACE DIAL

Urbanization and the development of middle and working classes has been proposed as a key explanation for political change in the Western world. This article argues that the traditional inheritance systems practiced across Europe have played an important role in the differential development of these urban classes in the period 1700-1900. Inheritance systems which practice some degree of inequality between heirs will lead to more children, generally younger brothers, leaving the land and taking up urban occupations. A statistical analysis of geographical data shows that regions in which such unequal inheritance was practiced were two to three times more likely to develop urban areas after 1700. This claim is robust to a number of challenges, including country fixed effects, and to only looking at Western Europe. An important mechanism through which the divergence may have occurred is illustrated through a quantitative analysis of pairs of brothers in the UK and Romania, two countries with opposing inheritance traditions.

Transfers from parents-either in the form of gifts or inheritances-have received much attention as a source of inequality. This paper uses administrative data for the population of Norway to examine the share of the Total Inflows (defined as the capitalized sum of net labor income, government transfers, and gifts and inheritances received over the period) accounted for by capitalized gifts and inheritances. We find that gifts and inheritances represent a small share of Total Inflows; this is true across the distribution of Total Inflows, as well as at all levels of net wealth. Gifts and inheritances are only an important source of income flows among those who have very wealthy parents. Additionally, gifts and inheritances have very little effect on the distribution of Total Inflows, suggesting that inheritance taxes may do little to mitigate wealth inequality.

Transfers from parents—either in the form of gifts or inheritances—have received much attention as a source of inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total Inflows available to an individual (defined as the capitalized sum of net labor income, government transfers, and gifts and inheritances received over the period) accounted for by capitalized gifts and inheritances. Perhaps surprisingly, we find that gifts and inheritances represent a small share of Total Inflows; this is true across the distribution of Total Inflows, as well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows among those who have very wealthy parents. Additionally, gifts and inheritances have very little effect on the distribution of Total Inflows – when we do a counterfactual Total Inflows distribution with zero gifts and inheritances, it is not much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the extreme wealth inequality in society.

Transfers from parents-either in the form of gifts or inheritances-have received much attention as a source of inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total Inflows available to an individual (defined as the capitalized sum of net labor income, government transfers, and gifts and inheritances received over the period) accounted for by capitalized gifts and inheritances. Perhaps surprisingly, we find that gifts and inheritances represent a small share of Total Inflows; this is true across the distribution of Total Inflows, as well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows among those who have very wealthy parents. Additionally, gifts and inheritances have very little effect on the distribution of Total Inflows - when we do a counterfactual Total Inflows distribution with zero gifts and inheritances, it is not much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the extreme wealth inequality in society.

After the Second World War the Polish authorities used the inheritance law as a political instrument to shape and consolidate the socialist system. The influence of ideology and politics on Polish inheritance law was especially visible during the works on codification of civil law in the period from 1947 to 1964. Firstly, article presents a brief look at the evolution of inheritance law in Bolshevik Russia and the USSR. The author depicts attempts at implementation of the Soviet model to the Polish inheritance law in three areas: the group of statutory heirs, freedom of testation and in the reserve system. In all those areas endeavours to keep classical rules of civil law were undertaken. Most representatives of the doctrine were able to bypass the political conditions in order to keep a high legal standard. The author strives to show how the scholars tried to preserve the classical inheritance law institutions by manipulating the political doctrine. By ideological justifications of the proposed legal solutions, in fact they enabled to keep in the Civil Code of 1964 most of the basic inheritance law rules of former regulation from 1946. Further remarks are devoted to the changes in inheritance of farms. Determination of authorities in conducting the new agricultural policy caused submission of inheritance regulations to the aim of increasing agricultural production.

Entrepreneurs may be constrained by the law to bequeath a minimal stake to non-controlling heirs. The size of this stake can reduce investment in family firms, by reducing the future income they can pledge to external financiers. Using a purpose-built indicator of the permissiveness of inheritance law and data for 10,245 firms from 32 countries over the 1990-2006 interval, we find that stricter inheritance law is associated with lower investment in family firms, while it leaves investment unaffected in non-family firms. Moreover, as predicted by the model, inheritance law affects investment only in family firms that experience a succession.

The rights of children to succeed to a deceased ancestor's property interests in Virginia are treated in some fifteen separate sections of the Virgina Code. The first of these sections was contained in Virginia's original code of descent and distribution which was enacted in October, 1785, and the last of these sections was enacted by the 1974 session of the General Assembly. When one considers that these fifteen sections were enacted over a period of 189 years, as the result of legislation introduced by various individuals who were at any given time focusing on a particular portion of this larger problem area without always taking into account the "spin-off' effect that their particular legislation might have on all of the other sections dealing with the succession rights of children, it is not surprising to find that there is a certain amount of gap, overlap, inconsistency and ambiguity that plagues today's practitioner who is trying to determine the rights of a specific child in a number of instances, and that consequences generally regarded as improper and unjust, from the child's standpoint, are too often required by the present state of the law. Moreover, a recent decision from the United States Supreme Court has made it quite clear that at least two of these fifteen sections are unconstitutional and this, of course, creates an even larger gap in Virginia law than existed before.