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Social Policy Review 23Analysis and Debate in Social Policy, 2011$
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Chris Holden, Majella Kilkey, and Gaby Ramia

Print publication date: 2011

Print ISBN-13: 9781847428301

Published to Policy Press Scholarship Online: March 2012

DOI: 10.1332/policypress/9781847428301.001.0001

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Debating the ‘death tax’: the politics of inheritance tax in the UK

Debating the ‘death tax’: the politics of inheritance tax in the UK

(p.85) Five Debating the ‘death tax’: the politics of inheritance tax in the UK
Social Policy Review 23

Prabhakar Rajiv

Policy Press

This chapter examines more discreet policy areas that focus on wealth and its taxation. It notes that this is particularly pertinent given the discourse on responsibilities discussed by Ruth Lister and the current debate over who should shoulder the burden of reducing the public deficit following the financial crisis. It discusses how the debate on the issue of inheritance tax, and wealth taxes more widely, has changed in the aftermath of the financial crisis and the formation of the Coalition government. It notes the importance of considering wealth taxes within the context of the wider tax system and, despite their apparent unpopularity, argues that supporters of such taxes are in a position to shape, rather than simply follow, public opinion.

Keywords:   wealth, taxation, public deficit, financial crisis, inheritance tax, wealth taxes, Coalition government, public opinion

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