What question did this study set out to answer?

The central aim is to justify the right to bequeath wealth in a manner that aligns with Rawls's Difference Principle.

April 18, 2026Economics and PhilosophyOpen Access

The right to bequeath under the Difference Principle: a Rawlsian defence of inheritance

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The article explores how inheritance can be justified through the Difference Principle, balancing incentives and equity.

The central aim is to justify the right to bequeath wealth in a manner that aligns with Rawls's Difference Principle.
Analyzed Rawls's theory concerning inheritance and wealth inequalities.
Proposed a specific design for inheritance tax with progressive rates.
Considered both disincentive effects of large inheritances and incentive aspects of bequeathing.
Argued that bequests can be justified if they benefit the least advantaged in society.
Outlined an inheritance tax design that minimizes potential disincentives while encouraging wealth transfer.

Alejandro Berrotarán (2026) studied this question.

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