Inheritance Tax: Is Wife's Dower or Community Property Subject to the Tax?

1916 ◽  
Vol 4 (2) ◽  
pp. 156
Author(s):  
E. B. B.
Keyword(s):  
Inheritance Tax ◽  
Community Property

COMPARATIVE STUDY ON GONO GINI'S ASSETS DUE TO A DEATH ACCORDING TO THE ISLAMIC LAW AND POSITIVE LAW

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Pardan Syafrudin
Keyword(s):  
Comparative Study ◽  
Common Property ◽  
Islamic Law ◽  
Positive Law ◽  
Community Property ◽  
Communal Property ◽  
Islamic Jurisprudence ◽  
Legal Restriction ◽  
The Common ◽  
Husband And Wife

The Common properties (community property) is an asset that the husband and wife acquired during the household lifes, which both of them is agree that after united through marriage bonds, that the property produced by one or both of them will be common property. It shows, that if there's an agreement between husband and wife before marriage (did not to unify their property), then the property produced both will not become a joint treasure. Thus, if a husband or wife dies, or divorces, then the property owned by both of them can be distributed in accordance with their respective shares, another case when the two couples are not making an agreement, then the property gained during marriage bonds can be divided into types of communal property. In Islamic law, this kind of treasure is not contained in the Qur'an or Sunnah. Nor in Islamic jurisprudence. However, Islamic law legalizes the existence of common property as long as it is applicable in a society and the benefit in the distribution of such property. In contrast to the positive law, this property types have been regulated and described in the Marriage Law, as well as the Islamic Law Compilations, which became the legal restriction in the affairs of marriage in force in Indonesia. In this study, the author tries to compile the existence of common property according to the Islamic law reviews and positive law.

A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

2019 ◽  
Vol 20 (3) ◽  
pp. 189-224
Author(s):  
Eun Sun Ki ◽  
Jun Yong Shim ◽  
Ki Young Kim ◽  
Jae Won Yoon
Keyword(s):  
Inheritance Tax ◽  
Gift Tax

Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax

2014 ◽  
Vol 8 (1) ◽  
pp. 59-101 ◽  
Author(s):  
Daphna Hacker
Keyword(s):  
Social Justice ◽  
Property Rights ◽  
Wealth Transfer ◽  
Estate Tax ◽  
Inheritance Tax ◽  
History Of ◽  
The Subject ◽  
The Rich ◽  
The Right ◽  
The Needy

Abstract This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice.

Sign in / Sign up

Export Citation Format

Share Document