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This paper focuses on the need for a Uniform Civil Code in India in reference to the diversity of inheritance laws under different communities. The inheritance laws are different under different personal laws of India. Though they are evolving with time even then they are a reflection of a patriarchal society where men and their relations are preferred over the women. There are also some communities in existence whose customs and traditions are not looked into by the lawmakers or even the courts. The UCC will help in getting rid of all these social backlashes prevalent under the inheritance laws. The paper shall also briefly discuss a model for the UCC in India.

Justice is premised on the idea of equality before law, equal protection of law as well as equality of opportunity in social, economic and political spheres. Any form of discrimination on any ground is antithesis to the concept of equality and justice. The root cause of women’s subjugation is her economic dependence and as long as the same is not remedied,, attaining equality of the sexes is a utopian thought. A variety of different laws related to intestate and testamentary succession in India are in vogue, which owe their variety to their origin, principles and the body of substantive law itself. Broadly speaking, people professing different religions live in India who has their distinct personal laws. Besides, the Scheduled Tribes in India are also governed by their distinct customary uncodified laws of inheritance and enjoy constitutional protection for the same. There are several tribes in north-east India who are governed by their own customary laws in all matters including that related to inheritance as well and a preliminary study of the same evidences the fact that they are not egalitarian in nature and are in fact bereft of the notion of providing equal rights to women. However, the customary inheritance laws of Khasis tend to create a perception that they tend to prefer females over males owing largely to the matrilineal nature of the Khasi tribe Although a cursory glance seems to validate the said notion, a more in-depth look at the laws shatters the myth. In the light of the aforestated background, the paper aims at making an analytical study of the inheritance rights of women under the Khasi customary laws and gauge the effects of the existence of matriliny in case of Khasis to check the veracity of the claim of the preference for the female gender in matters of inheritance.

I have written this article titles uniform civil code. The need of hour. In India there are multiple personal codes like Hindu code, Muslim code or sharia, christian code etc. This is regarding civil matter only. When there is an inter religious transaction occur then these codes create conflict. To ease the transaction we need an uniform civil code equally applicable to everyone. To this end my article points out laws supporting this decision and what the oppositions are saying and their justifications. I find that uniform civil code is perfectly justified by both legal and humanity point of view and the opposition who preached secularism, diversity and freedom of religion is perfectly absurd. i showed why they are absurd and support my contention with law. Today in India there are numerous exploitation cases of inter religious transaction such as marriage, inheritance, divorce etc. in this background my findings and work are perfectly relevant.

Real Property Gains Tax Act 1976 (hereinafter referred to as “the RPGT Act”) has been gazzated on 25 March 1976 and come to its enforcement in Malaysia. The purpose of the RPGT Act is to provide the Inland Revenue Board with the relevant guidelines on the imposition, assessment and collection of a tax on gains (hereinafter referred to as “the RPGT”) derived from the sale and purchase or disposal and acquisition of immovable properties in Malaysia. While for this Article, the Stamp Act 1949 (hereinafter referred to as “the Stamp Act”) governed payment of stamp duty in relates to the acquisition of properties in Malaysia. Under both the Stamp Act and the RPGT Act, taxes will be imposed for selling/disposing of properties in Malaysia. This Article aimed to focus on the RPGT and stamp duty that arises in acquiring property in Malaysia either by Malaysian citizens and/or foreigners by way of Sale and Purchase Agreement, Deed of Gift or inheritance by Will hoping to reward the readers to have a basic understanding of the said issues.

Islamic inheritance is a branch of Islamic Jurisprudence, though very important and so complicated. It is the first knowledge to be lost in Islam. Accounting is versatile in application and academic and professional accountants have not yet developed keen interest in linking it to Islamic inheritance. This study intends to link the major branches of accounting to Islamic inheritance. The study shows the need for the emergence of Islamic inheritance accounting, since the branches of accounting have been found to be highly relevant. Thus, it calls on academics and professional accountants to embark on researches that adequately link Islamic inheritance and accounting.

Today’s record levels of economic inequality are infecting our future as the top 0.01% bequest vast wealth to their descendants. With the death of the Rule Against Perpetuities (RAP), this inequality has the potential to harden social class lines not just for a generation or two but forever. Although it may sound implausible, interviews with estate lawyers serving very high net worth clients reveal that some of the wealthiest tier of testators are already exploiting the RAP’s elimination, along with a tax loophole, to establish dynasty trusts that will financially empower their bloodline as long as it continues. Evolutionary biologists will not be surprised by this finding. Recent work in their field shows a universal and powerful human drive for high status descendants — a drive for “quality” progeny so powerful that it appears to trump the usual desire to maximize quantity of offspring. Coupled with the long history of dynastic family wealth in England, this science suggests that today’s wealthiest testators will utilize powerful modern legal institutions (e.g. well-developed laws of contract and trust; deep and efficient capital markets) to forge a new sort of trust that I dub a Dynastic Family Trusts (DFT). These DFTs will be larded with innovative provisions leveraging a founder’s wealth to maximize descendants’ status for generation after generation. For those fearing the pernicious effects of concentrated wealth on democracy and equal opportunity, the rise of the DFT is alarming. Fortunately there is a very easy fix: simply reinstate the Rule Against Perpetuities. Given a race-to-the-bottom dynamic among the states, national legislation from Congress is necessary.

This paper examines the relationship between wealth holdings and patterns of various household characteristics, including education, occupation, wealth portfolio structures and inheritance. The focus is on comparing the wealth levels of Black and White Americans, and relating differences in these levels to socio-economic characteristics. We find that a combination of inheritance, education and occupation is significantly related to differences in wealth levels. However, household characteristics such as education, homeownership or business ownership are not by themselves pathways to reducing wealth gaps, let alone eliminating them. Financial literacy also does not appear to play a role in explaining the wealth gap.

Gender differences in competitiveness have been hypothesized as a potential explanation for gender differences in education and labor market outcomes. Central to the literature is whether differences in preferences for competition are innate or learned. I study this question in the Nandi society in Kenya. A distinct aspect of this society is the cultural institution of "female husbands." In Nandi custom, the property of a woman's house (the "house property") can only be transmitted to male heirs, and so inheritance flows through mothers to the sons. As not every woman gives birth to a male heir, the Nandi solution to sustain the family lineage is for the heirless woman to become the "female husband" to a younger woman. A woman who marries another woman for this purpose has to undergo an "inversion ceremony" to change into a man. This biological woman, now socially male, becomes a "husband" to a younger female and a "father" to the younger woman's children, whose sons become the heirs of her house. Taking advantage of this unique separation of biological and social roles holding constant the same society, I conduct competitiveness experiments. Similar to the extant evidence from experiments in Western cultures, I find that Nandi men opt to compete at roughly twice the rate as Nandi women. Importantly, however, female husbands (socially males but biologically females) choose to compete at basically the same rate as males, and thus around twice as often as females. These results provide novel support for the argument that social norms, family roles and endogenous preference formation are crucially linked to differences in competitiveness.

This study investigates gender gaps in access to land ownership and land inheritance in Albanian rural areas by combining a large-scale survey and five in-depth focus groups discussions. We consider three sets of variables in our analysis: Environmental characteristics; Family characteristics; and Individual characteristics. We find that rural societies lack awareness around legal property rights, do not value gender equality, undermine the confidence of women in myriad ways, and continue to rely on customary laws. Current inequalities are placed in the context of Albania’s entrenched patriarchal system. Culture and tradition are as important as, if not more important than, legal frameworks surrounding land ownership and inheritance. The findings bring intersectionality issues into high relief: where patriarchy is combined with poverty, gender inequality is exacerbated. Education, legal literacy, and professional advisory services help achieve female empowerment, especially among youth. So does family support and a better economic standing, as well as better physical access to urban centers. Our findings call for more holistic approach which combines efforts to improve legal literacy, raise awareness among all genders and to alleviate poverty through capacity building and financial support for boosting women inclusion in economy.

Often, religion, law and tradition co-evolve. Religious precepts shape social practice, which translates into law. Yet this harmony is not universal. The Sharia guarantees daughters their share in the family estate. Yet in Pakistan, this rule clashes with tradition. While the country was jointly governed with (mainly Hindu) India, it had been customary that the entire estate goes to the eldest son. Combining a survey with a lab in the field experiment, we show that this is still the descriptive and the injunctive norm. Yet participants have a strong preference for the conflict to be dissolved by legislative intervention.

Man dies, but his online assets survive and, often, intestate. These digital assets by themselves may not have too much significance, but the data they hold is invaluable to the legal heirs, often mired in secrecy; man lives a secret life, and these online digital assets are privy to the same. The enormous digital assets a user creates during his or her lifetime result in a sizable amount of digital footprint posthumously. The consequence of all these cybernated dossiers is as unpredictable as the death itself, for there’s no uniform practice of preservation, removal, and inheritance of these digital assets by the data handlers like social media platforms and other content hosting websites. Adding to this is the lack of proper definition and legal consensus as to what constitutes digital assets and how the deceased user’s digital estate should be handled after his/her death. The objectives of this paper are to analyze the impact of death on digital assets and the association between unbequeathed online accounts and issues of identity theft and copyright violations of deceased user’s accounts. This paper has adopted a doctrinal research method. The paper also broached the concerns about how these data should be managed in the best interests of legal heirs of the departed. The study shows that there’s a lack of awareness among the netizens as to how to plan their digital estate while they are alive, and the personal laws of succession are also not drafted or revised foreseeing this new genre of assets.

This study examines whether individuals accumulate financial knowledge after experiencing a large wealth gain through inheritance. Analysis of a long panel of the Wisconsin Longitudinal Study offers suggestive evidence that inheritance receipt is associated with a significant but small increase in financial knowledge. The correlation between inheritance receipt and financial knowledge is robust to controlling for both individual- and household-level covariates and weighting regression using the propensity score weights. My findings reveal a possible dynamic relationship between financial knowledge and financial outcomes wherein a large increase in wealth provides an incentive to learn about personal finance and think about wealth management.

The past decade has witnessed a multitude of noteworthy transgender rights developments in Pakistan. The spur for these developments can be immediately traced to 2009 and a petition filed by a private attorney in the Supreme Court of Pakistan. Over the course of several years of Supreme Court hearings and orders on transgender rights and welfare resulting from this petition, several provincial and federal government departments were forced to be in dialogue with the Supreme Court and civil society activists alike on how government could improve the social, political, and economic position of transgender individuals in Pakistan. Ultimately, this dialogue contributed to the passage, in 2018, of the wide-reaching and groundbreaking Transgender Persons (Protections of Rights) Act. This article surveys the above transgender rights developments, as well as recent governmental failures to adhere to the terms of the 2018 Act.

Hereditary monarchy was the dominant form of government until the modern era. In view of its obvious disadvantages, its success needs explaining. The primary explanation has four components. (1) In the pre-modern era, collective action problems made oligarchy and democracy difficult except in small states, and (2) small states have a competitive disadvantage in war against large states, so small republics tended to be eliminated by larger monarchies. (3) Oligarchies and democracies face a permanent risk of being captured by individuals who turn them into monarchies or dictatorships, and (4) dictatorships in any case tend to turn into monarchies. There are also secondary factors that help to explain monarchy’s success. In the pre-modern era it was often supported by powerful groups, notably by the aristocracy and the priesthood, for reasons of self-interest. It also had ideological support from prevailing beliefs regarding inheritance, hierarchy, and religion, and from demonstration effects. The proposed explanation of monarchy’s success in the pre-modern era is consistent with republicanism’s success in modern times and with the survival of a significant number of overt and covert monarchies in the 21st century.

If a solution cannot be found within states, it’s time to look outside our own borders. This Article does just that. With murder amongst family members slowly becoming a frequent phenomenon, comes the burden of determining inheritance. This burden grows exponentially, however, when the slayer is later found not guilty by reason of insanity as a result of a mental illness at the time of the killing. States have grappled with their treatment of the insane slayer in different ways, either by letting them inherit due to their lack of intent, or by refusing to let them inherit under public policy justifications. By arguing that the insane slayer should be able to inherit due to their lack of intent at the time of the killing and the uncontrollable genetic inheritance of their mental illness, this Article is the first to present a solution for the insane slayer through a comparative approach. Specifically, by adopting statutory language from the Forfeiture Act of 1995 No. 65 in New South Wales, Australia. This piece of legislation weighs the conduct of the offender, the conduct of the deceased, the effect of the rule on the defendant and other persons, and any other matters the court finds material. As a result, this Act exudes the discretion, subjectivity, and fairness that the traditional American slayer statute lacks. By consolidating language from the Forfeiture Act of 1995 and traditional American slayer statutes, the statutory solution proposed in this Article has the potential to protect the insane slayer in ways other laws have failed to do.

We reconstruct the genealogical tree of all individuals ever appearing in Dutch municipalities records starting in 1995. Using microdata from tax authorities, we compute a measure of their permanent earnings and assess the degree to which pairs of cousins and siblings correlate across two cohorts, those born around the 50s and those born around the 80s. We find that cousins and siblings correlations in earnings vary substantially across ancestors' wealth quantiles. In particular, those having ancestors in the bottom decile, show a much higher correlation in earnings. Further, the intergenerational transmission parameter, estimated through a latent factor model without assuming a steady state process, is much stronger for those families whose ancestors left no inheritance. Even in the relatively equal and wealthy Netherlands, misfortunes are transmitted across generations.

The literature on wealth destruction as a response to conflict largely focuses on the problem of external threats. Yet unresolved internal conflict can also pose a problem for a functioning social order. We provide a theory of wealth destruction as a mechanism to mitigate internal conflict, illustrated through the phenomenon of grave goods. Where inheritance laws are ambiguous and negotiation is costly, deliberately destroying wealth can prevent internal conflict over the redistribution of assets following a death. Rather than engage in costly infighting over ownership claims, the codependent parties agree to mutual destruction through a shared cultural practice of burying items with their dead. We test our theory using evidence from grave goods as practiced by saga era Vikings.

This paper seeks to analysis the jurisdiction of Kenya's Kadhis' Court, specifically on the unfolding concern where one party in civil disputes does not confess Islamic Faith. Many citizens have been aggrieved and justice denied due to errors made by lawyers and courts in appreciating the spirit of the Constitution in conferring specific jurisdiction to Kadhis' court. The paper, in its simplest form, explores the Kadhis' court jurisdiction on dispute concerning personal law, marriage, divorce, division of matrimonial property and inheritance in Kenya with the set goal of amicably solving the jurisdiction conundrum that has recently faced the court - interfaith dispute before it.

Law and society inextricably link family and wealth transmission. An individual’s right to inherit from an intestate decedent depends on whether the individual has a legally recognized familial relationship to the decedent. Similarly, when a class gift in a donative document uses a term of relationship to identify the class members, an individual’s right to share in the gift depends on the legal recognition of the relationship. The enactment of the 2017 Uniform Parentage Act required a revision of the intestacy and class gift provisions of the Uniform Probate Code. We were the reporters, or principal drafters, of the UPC revisions, which were completed in 2019. This article has three objectives. One is to describe each of the 2019 revisions to the UPC. A second is to explain how the statutory changes promote the UPC’s purposes and policies. A third is to encourage bar associations and legislative committees in each state to consider in tandem the 2017 Uniform Parentage Act and the 2019 UPC. The 2017 UPA provides the framework within which the 2019 UPC meets the wealth transfer needs of modern families. The 2019 UPC, in turn, supplements the 2017 UPA by determining inheritance rights and rules of construction based, in large part, on the UPA’s requirements for the establishment of parent-child relationships. The enactment of the 2017 UPA and the 2019 UPC, together, furthers a state’s obligation to provide clarity regarding parent-child relationships and to effectuate the lifetime and deathtime donative intent of its residents. Given the interstate mobility of state residents and their families, we encourage states across the U.S. to enact these uniform provisions.

Marriage is an important aspect of human life. It attributes rights and obligations to the parties. It also settles disputes and is remotely connected to a person's civil and political rights, genealogy and pedigree, inheritance and class. Also, marriage is largely personal and it is a question the law has to address carefully. In Nigeria, there are basically two ways of solemnizing marriage, each with its unique consequence. One, statutory marriage which is strictly monogamous and two, customary marriage, which is polygamous. Any marriage not solemnized in accordance with the Marriage Act is polygamous even if the man presently marries only one wife. This implies that all customary marriages are vulnerable to polygamy. Intending couples therefore apply statutory marriage as an assurance for monogamy. This article investigates the efficacy of monogamy marriage in Africa where polygamy is customary and ubiquitous and whether statutory marriage achieves the reason of its institution.

This article is a simple internal assessment report on the subject and covers wide range of questions, which would give basic idea of the subject to the readers.

This article aim was legal analysis of and important and delicate issue of restitution (restytucja) of nationalized after WW II by communist authorities In Poland Jewish movable property. It was accepted that strong moral demands aren‘t necessarily converted into successful legal causes of action in domestic courts. Therefore it was necessary to raise and answer the question whether the treatment of heirless movable property in the Republic of Poland‘s (hereinafter referred to as RoP) inheritance law should be under the continued international community pressure overridden, so that heirless movable property might be executed and monitored by the selected Jewish organizations.

Elder financial abuse is an alarming problem in this era of aging population. Baby boomers are entering retirement with a higher life expectancy and more wealth than any generation before them. The combination of mental decline and substantial wealth renders many seniors vulnerable to overreach. In private suits alleging elder financial abuse, courts often apply the mental capacity doctrine to avoid seemingly exploitative contracts, gifts and many other lifetime transactions. The formal rationales for avoidance are that the elderly party to the impugned transaction lacked mental capacity, and that the transaction was inequitable. This Article argues that the mental capacity doctrine in prevailing American law is ill-suited for the era of aging population. In theory, the doctrine grants mentally-incapable individuals a power to choose whether to avoid their transactions. In reality, that power is usually exercised by claimants who expect to inherit from incapable individuals. Prevailing doctrinal theories overlook the possibility that the claimant may seek to avoid a transaction to increase her expected inheritance, rather than to advance the interests of the incapable individual. As a result, the mental capacity doctrine may operate to avoid transactions that actually had benefited potentially incapable seniors and reflected their testamentary intent. This harms many seniors by unduly limiting their ability to gift their close relatives and friends, reward informal caregiving, and recruit their preferred caregivers. The mental capacity doctrine can nonetheless be reformulated to offer appropriate protection against elder financial abuse without undue intrusion into close families and personal relationships. In particular, when applied to transactions between close relatives and friends, the doctrine should be narrow, determinate, and respectful of individual will and preferences.

In Pakistan, Hanafi version of Islamic law of inheritance is followed by the courts in view of overwhelming number of Sunni Hanafi Muslims unless proved otherwise. Despite accurate appraisal of Islamic law of inheritance by the superior courts in general, one specific issue has been causing problem for last many years. In Saadullah v Gulbanda (2014 SCMR 1205), the Supreme Court excluded consanguine brother from inheritance in presence of full sisters that stirred debate about entitlement of those residuaries who are remotely related to deceased than full sister/s. This judgment is based on the faulty appraisal of Islamic law of inheritance by misreading the chart of residuaries prepared by D. F. Mulla’s Principles of Muhammadan Law. Case law analysis in the article reveals that, prior to the above mentioned case, the courts appreciated the analogous matters more accurately. The article presents correct perspective of Islamic law of inheritance on the subject with an expectation that the Supreme Court would revisit its erroneous approach for the protection of inheritance rights of eligible legal heirs.

This article deals with law of maintainance widow & women in India . even just after the independence law was made for widow and female in respect to law of inheritance and maintainance, the provision are made thinking about the society well in advance . so the the then law is discussed with few judicial pronouncement .

It is a matter of Jurisprudential debate on whether male and female have equal applicable rights in all circumstances, this being things pertaining to sexual rights; issue of succession and other pertinent, but obviously subjected gender-based issues. However, to duly deal with the issues of this kind, there will be need to borrow a leaf from countries that have closely monitored society's evolvement and have made laws in that regards, prohibiting, giving rights and privileges to some certain gender-based matters pursuant to overseeing the crux of the sexual justice manifest. This is what this paper is trying to achieve. It presents sexual related issues in Nigeria and India; the issue of rape and inheritance and through the in depth analysis of provisions of laws and court cases suggests ways which sexual laws of both countries can complement each other.

A property right is the exclusive authority to determine how a resource is used i.e. whether the resource is owned by government or individually. Private property rights allow the exclusivity of rights to choose the use of a resource, the exclusivity of rights to the services of the resources and the right to exchange the resource at mutually agreeable terms. Ghana classifies the right to property as a fundamental right equal in rank and stature to such other rights as the right to life, expression, speech, religion and as a primary tool in the effort to resist distributive governmental measures. They in truth embody all other rights without which other rights may not be effectively enjoyed. The laws of Ghana expressly provide for certain economic and property rights which are enforceable and justiciable by the courts of Ghana. These laws generally enable the holder of the right to own, acquire (either through purchase, gift, or inheritance), manage, enjoy, and dispose of tangible and intangible property, including land, house, money, bank accounts and other assets, livestock, and crops. In as much as the right to property in Ghana is guaranteed, there are instances where the law allows justifiable interference with a person’s property rights. This paper gives a general overview of the protection of the right to property in Ghana, in all its manifestations, and further considers how this fundamental right can be lawfully interfered with under law.

A will is a traditional instrument for disposing of property in the event of death. Model solutions of this kind date back to Roman times, which survived thousands of years and are still, in a slightly modified form, in the legal regulations of individual states. However, recent years have been a period of intensive development of new technologies. Against this background, the question arises as to whether or not instruments linked to new technologies can be used by testators to dispose of their property in the event of death, and whether or not there is a need to do so, and whether inheritance law based on Roman tradition fulfils its role. This has become the subject of research in which the author tries to demonstrate the need to adapt the testamentary formalities to the requirements of modern times. The aim of the study is to present the challenges posed by technological possibilities in the area of wills and to consider whether the legislators should take into account technological changes and related social needs in the inheritance law. In this connection, the author describes the issues that took place in selected countries which concerned the preparation of wills using technological benefits and, contrary to the current requirements as to the form of preparation of wills, presents how individual legislators coped with the emerging problems in this area. In his dogmatic and comparative legal analysis, he tries to answer the question of the need to adapt the formal requirements accompanying the drafting of wills to the technological requirements.

We use Norwegian household-level data and full structures of family relationships to understand how family firm inheritance decisions are made when the family has multiple potential heirs. We argue that the decision on whether the family firm is bequeathed to one or a few heirs is related to the potential of future family conflicts. We rely on the observation that heir conflicts are more likely if the founder has experienced a divorce or a separation, and instrument the founder’s divorce with the frequency of divorces in the extended family relationships outside of the nuclear family, which makes the founder’s divorce more socially acceptable. Our findings suggest that anticipated heir disagreement shapes ownership distributions in the family firms but also defines how long the firms remain in the family’s hands, their investment, and growth.

As is well known, succession law is the domain of national law in Europe. This must mean that the law of succession varies from one European State to another. The differences in terms of statutory successions, testamentary successions, protection of persons close to the deceased, and liability for the inheritance debts give rise in practice to numerous doubts. These doubts are hindering the functioning of the common market, the free movement of people and capital. It is therefore necessary to amend the law on succession in Europe. Is there, then, a 'golden mean' for Europe in this regard?

Readers of the Book of Genesis have come to take for granted that the primordial history of the Jews begins with a single pair of founders – Abraham and Sarah – and then passes through a very narrow line of successions – to Isaac and Rebekah and then Jacob and his wives – before it finally spreads out to an entire family that eventually becomes the large nation that leaves Egypt in the second founding story told in the Book of Exodus. Less clear, though, is why this should be. One Midrashic tradition, after all, claims – not implausibly in the light of the history of religious movements – that Abraham and Sarah gathered converts from the very start. And even if the narrative must focus on genealogical inheritance, why wait until the fourth generation before an entire cohort of siblings can share a single familial and then national identity? This talk suggests several possible explanations. The first is social and arguably feminist. The second is theological. The third is existential. Abraham and Sarah and a select few of their immediate descendants were for a time the only Jews on Earth, and the future of the whole enterprise hung by a thread. There is surely a lesson in this, and even an experiential imperative.

This paper shows the causal relationship between mutual religious association and the formation of social ties. We analyze dyadic relationships and show that joint attendance at a religious institution (RI) increases the probability of sharing information with and trusting a peer. We use a novel spatial instrumental variable strategy that combines insights from homestead inheritance institutions with triangular distances between peers and RI locations within villages in Kenya. We find that shared attendance at an RI increases the likelihood of receiving advice from a peer by 30 percentage points, demonstrating the strong impact of weak ties formed through social spaces.

This article is related to the justice system of sub-continent and then corelated to the legal system of Pakistan. It has been discussed in detail that the justice is one of the basic rights of mankind. In sub-continent, some of the rulers have their own fame to provide the justice to every one on doorstep. The introduction of justice in Pakistan’s court and their implications is co-related to the justice system of sub-continent, which is discussed in detail in the said article.

This article steps back and reflects on how new perspectives from gender, race, class, and sexual orientation have challenged existing trusts and estates canonical narratives on a number of different levels, both in terms of deepening trusts and estates but also expanding it—that is, challenging core concepts of the field. Part I celebrates how new perspectives have challenged the core trusts and estates canonical narratives. These new perspectives challenge basic concepts of wealth and do the following: 1) bring in alternative conceptions of wealth and of inheritance; 2) question the biases of inheritance law as they reflect conventional social norms; and 3) contextualize the whole field so that it encompasses elder law, history, sociology, socioeconomics, and other areas. The second Part turns to the structure of wealth and its intergenerational transmission, drawing on sociological and demographic data to show just who is wealthy and how wealth transmission perpetuates inequality, Finally, based on asking what I call “the wealth question,” I suggest future directions that might lead to reexamination of some of the core tenets of trusts and estates: for example, wills may not be appropriate for everyone, and class differences in families show the need to include (or be more deliberate in excluding) alternative families.

In May 2018, Pakistan’s Parliament approved the Transgender Persons (Protection of Rights) Act, 2018. The law was enacted following nine years of concerted judicial activity, public discussion, and activism by transgender people in Pakistan. This article surveys the major features of the 2018 Act, explaining where and how they realise significant changes to the official ‘law of gender’ in Pakistan, and also identifying where provisions of the Act create room for confusion or even worry. In the course of this analysis, some background will also be given on the discussions concerning transgender rights in Pakistan that preceded this landmark legislation, as well as the global discussions on transgender rights that are being shaped by developments in Pakistan. This article concludes by suggesting areas where the 2018 Act will have to be amended (or new legislation introduced altogether) to address key rights issues that remain outstanding in Pakistan.

By comparing the form of Horus Name in ancient Egypt with the symbols of "Bird Stand Altar" in Liangzhu, the three-in-one monarchy marking elements of eagles, palaces and kings, were extracted. Furthermore, the architectural forms of ancient Chinese palaces were compared with them. It is concluded that the architectural styles of Chinese palaces are related to the expression forms of Horus Names in ancient Egypt. we can clearly see that from the trinity of the names of eagles, royal palaces and kings in ancient Egypt, to the ‘bird standing altar’ in Liangzhu of China, to the ridge of Rosefinch standing on the buildings of Han Dynasty, to the elements of Taihe Hall in the Forbidden City , Chinese culture is in one continuous line.

Russian Abstract: В статье обсуждается позиция российских судов по поводу юридического эффекта неисполнения обещания завещать. Рассматриваются подходы, выработанные английской судебной практикой. Для российских читателей. English Abstract: Author discuss approaches of the russian courts to the legal effect of the promise to bequest from the position of positive rules of inheritance by will or in intestacy. As authoritative backgrounds and examples the paper includes the most recent english precedents. For russians readers.

Common wisdom views the 17th century English and Dutch East India companies as key institutional innovations based on the commenda commercial contracts. We mobilize historical, legal and economic literatures to characterize an alternative path to the joint-stock company in Southern Europe. A medieval institution, the pariage, gave birth to large-scale business organizations similar to joint-stock companies as early as the 14th century in Genoa and in Toulouse. Pariage originated in the Roman rule of equal inheritance that led to the division of assets into theoretical shares. When the asset includes a business activity, pariage as an institution becomes closer to a modern joint-stock company. We show that, at the eve of the industrial revolution, these companies display a higher level of institutional modernity than East India-type companies. These observations have implications for the debate regarding the links between institutions and economic development.

Hindu women though constitutes almost 38% of the total Indian population has been critically affected by the denial of ownership in agricultural property. Hindu Succession Act, 1956 (HSA, 1956) was passed with the object of permitting daughters to inherit equally with the son and granting absolute rights to females in property but had placed a huge bar with respect to agricultural property. Agricultural property was exempted from the application of HSA, 1956 till 2005 under sub-section 4(2). The statutory omission of sub-section 4(2) of HSA, 1956 has created confusion as legislature has not expressly provided or confirms the application of HSA, 1956 to agricultural property. This paper deals with the effect of omission of sub-section 4(2) on the rights of women in agricultural property.

International audience; The institution of succession is a complex system of constructs. Depending on the method of organization and construction of the whole from the constituent parts, different variations of the design of hereditary legal succession are observed. In turn, modern socioeconomic conditions significantly accelerate a person’s life cycle, which draws increased attention to their rights and obligations, which will be transferred by legal succession to other persons – heirs. Therefore, the main goal of the article is to conduct a comprehensive study of the institution of succession in the civil law of Ukraine through the lens of theoretically substantiated issues in the context of the qualitative transformations of the relevant legal relations and their legal regulation. To achieve this goal, the author used the laws and categories of dialectics, formal and logical techniques, means of hermeneutics. The general methodological basis of the article was the dialectical method of cognition. As a result of the study, the author ascertained the limitation of the role of the family support function in the succession law of Ukraine and the development of the concept of a singular succession therein. The author substantiates the conclusion that the legal succession of certain objects of civil law is either not subject to civil law regulation at all, or confirms that the singular nature of inheritance of objects of civil law is inherent in succession law. The author also performed a research of universal and singular succession through the lens of their genesis from legal regulation of the times of Ancient Rome to today. As a result of a comprehensive analysis, the most pressing issues in the field of succession in civil law of Ukraine were outlined, which require their gradual and balanced solution by consolidating the efforts of representatives of the doctrine and practice in order to unify, update, and as a result – qualitatively reform the legal regulation of the institution of hereditary legal succession in Ukraine in the context of the positive experience of other states and its gradual testing at the national level.; Анотація. Інститут спадкування є складною системою конструкцій. Залежно від спо-собу організації та побудови цілого із складових частин спостерігаються різні варіації конструювання спадкового правонаступництва. У свою чергу, сучасні соціально-еконо-мічні умови значно прискорюють життєвий цикл людини, що привертає підвищену увагу до його прав і обов'язків, які перейдуть в порядку правонаступництва до інших осіб-спадкоємців. Тому основна мета роботи полягає в проведенні комплексного до-слідження інституту спадкового правонаступництва в цивільному праві України крізь призму теоретично обґрунтованої проблематики в контексті якісних трансформацій відповідних правовідносин та їх правового регулювання. Для досягнення поставленої мети автором були використані закони та категорії діалектики, формально-логічні прийоми, засоби герменевтики. Загальну методологічну основу статті склав діалек-тичний метод пізнання. В результаті дослідження автором констатовано обмеження ролі сімейно-забезпечувальної функції в спадковому праві України і розвиток в ньому концепції сингулярного правонаступництва. Автором обґрунтовано висновок про те, що правонаступництво окремих об'єктів цивільного права або взагалі не підлягає ци-вільно-правовому регулюванню, або підтверджує, що спадковому праву притаманний сингулярних характер успадкування об'єктів цивільного права. Автором також про-ведено дослідження універсального і сингулярного спадкового правонаступництва через призму їх генезису від правового регулювання часів Стародавнього Риму до сьогодні. В результаті комплексного аналізу були окреслені провідні проблеми в сфері спадкового правонаступництва в цивільному праві України, які вимагають свого поступового і зваженого рішення шляхом консолідації зусиль представників доктрини і практики з метою уніфікації, поновлення, і як підсумок-якісного реформування правового регу-лювання інституту спадкового правонаступництва в Україні в контексті позитивного досвіду інших держав та його поступової апробації на національному рівні. Ключові слова: спадкове право, сингулярне правонаступництво, спадкодавець, запові-дальний відказ, цивільне право.

This paper provides new insights on the effect of inheritance receipt on retirement. We build on lifelong information on inheritances received and labor market transitions available for respondents of the French Wealth Survey. This feature allows us to compare current retirement rates among current and future inheritors. Chances of current retirement are 40% higher among current inheritors than among individuals who will inherit in the next two years, but there is substantial heterogeneity in this effect across sociodemographic groups. For instance, the effect turns out to be stronger effects for part-time workers and for individuals who are neither white collar workers nor executives. The effect is also stronger for individuals with a higher risk aversion, which we interpret with a simple theoretical model.

Soon after Lajnat al-Hurriyāt al-Fardiyya wa-l-Musāwāt (“Committee on Individual Rights and Equality”) submitted its report in June 2018 to the president of Tunisia, Beji Caid Essebsi, the latter ordered the legislature to amend the 1956 family law to achieve equality between men and women in inheritance and property rights. Although the authors of the report had written forcefully about how Islamic texts (the Qurʾan and sunna) are compatible with modern law, some of their recommendations suggested a broad inclination to reform the law outside religious tradition and as part of the exigencies of the civil state. These events and ideas brought to the fore questions such as whether classical Islamic law is reformable or obsolete. This paper aims to show that interpretations of Islamic texts that result in radically different inheritance laws have existed since at least the third Islamic century. Inequality has persisted always for political and institutional reasons, not substantive ones.

Amongst young households (ages 25 to 44), inequalities in first-time home-ownership and in the amount of acquired real estate assets have increased between the most modest and the most affluent groups over the past forty years. According to Insee’s Housing surveys, 32% of young low-income households were homeowners in 1973, as compared to only 16% in 2013. Beyond the role of macroeconomic and institutional factors (real estate prices, interest rates, term of loans granted, etc.), a decomposition of changes in ownership rates over the period using the “Oaxaca-Blinder” method highlights the role of changes in family structures (increasing proportion of single-parent families, decline in the share of couples with children in the most modest households) and the sharp decline in small rural home ownership. Family support – gift assistance, inheritance and other forms of aid – also played an important part in the 2000s : four out of ten recent homeowners benefited from it, two out of ten even receiving direct financial assistance for their purchase. This support increased significantly among wealthier households during the 2000s, contributing to a widening gap with the share of homeowners in the least well-off populations., Bonnet Carole, Garbinti Bertrand, Grobon Sébastien. Rising inequalities in access to home ownership among young households in France, 1973-2013. In: Economie et Statistique / Economics and Statistics, n°500-502, 2018. Housing and housing markets. pp. 117-138.

The idea of a wealth tax has taken on new prominence since French economist Thomas Piketty famously proposed a global wealth tax in 2013; Senator Elizabeth Warren has even made a national wealth tax a plank in her campaign to become the Democratic presidential candidate in 2020. The current interest in wealth taxation is a response to the increase in wealth concentration and income inequality that has occurred in most OECD countries. It has been well documented that both income and wealth inequality have risen significantly in recent decades. In this Commentary, we critically evaluate the case for an annual wealth tax as part of Canada’s tax system. To do so, we review current received wisdom on the elements of a good tax system, drawing on the normative tax design literature and best practices. We do not address the issue of how responsive tax policy needs to be to deal with the evolving inequality of income and wealth. Our focus, instead, is on the mix of policy instruments that are most effective for whatever degree of responsiveness policymakers choose. Our argument is that wealth taxes add relatively little to the taxes on capital and capital income that are already in place, and that concerns about the social consequences of wealth concentration are better addressed by reform of existing capital income taxes and by considering wealth transfer (inheritance) taxation. Our argument against wealth taxation is over and above the substantial administrative challenges in measurement, collection and coverage for annual wealth taxes. These alone are enough to raise red flags about wealth taxation. For our part, we rely on the more fundamental argument that annual net wealth taxes are unnecessary since their objectives can be better achieved by suitably designed taxes on capital income and wealth transfers.

We argue that changes in the inheritance system affect incentives leading to sibling rivalry among descendants and therefore have a material impact on family firm performance. Using South Korea’s 1991 inheritance law reform that stipulates the equal distribution of a deceased person’s property to descendants, we find that the performance and operating growth rate in family firms show significant enhancement compared with those of nonfamily firms. Moreover, the positive effects are greater for family firms that undergo a business succession with multiple sons and married daughters. Overall, our results suggest that changing to equal bequests of inheritance has a positive effect on firm value by providing better-aligned incentives to heirs in family firms. We conclude our paper by discussing the implications of our findings for current generations in family firms.

Most countries have safeguards in place to protect children from disinheritance. The United States is not one of them. Since its founding, America has clung tightly to the ideal of testamentary freedom, refusing to erect any barriers to a testator’s ability to disinherit his or her children—regardless of the child’s age or financial needs. Over the years, however, disinheritance has become more common given the evolving American family, specifically the increased incidences of divorce, remarriage, and cohabitation. Critics of the American approach have offered up solutions largely based on the two models currently employed by other countries: 1) the forced heirship approach, in which all children are entitled to a set percentage of their parent’s estate; and 2) family maintenance statutes, which provide judges with the discretionary authority to override a testator’s wishes and instead award some portion of the estate to the testator’s surviving family members. This Article takes a different approach and looks at the issue of disinheritance through a new lens: the doctrine of parens patriae. Just as this doctrine limits the decision-making autonomy of living parents vis-a-vis their children, this Article argues that it should likewise limit the dead hand control of deceased parents. Focusing on minor children, adult children who remain dependent as a result of disability, and adult children who are survivors of parental abuse, it is the contention of this Article that testamentary freedom must sometimes yield to the state’s inherent parens patriae authority to protect children from harm. Specifically, this Article proposes that courts should refuse to enforce testamentary schemes that disinherit those children if that disinheritance would constitute abuse or neglect. Such an approach is not only mandated by the doctrine of parens patriae but, in contrast to the approaches other countries have adopted, is more deferential to testamentary freedom. The limitations it does impose represent a relatively modest curtailment of the rights testators currently possess and, at the same time, are consistent with existing exceptions to testamentary freedom, most notably those in place to protect spouses and creditors as well as those that prohibit the enforcement of testamentary provisions that violate public policy.

The paper sets out to discuss impact of socio-cultural barriers on social empowerment of rural women in term of decision making related to their personal as well as social life in Sahiwal division. Pakistan is a patriarchal society characterized by patri-local residence and exclusion of women from the right of inheritance and succession, which pave ways for male-headed society. In addition, socio-cultural factors strongly favour male-dominance and an inferior status of females in all walks of life. A quantitative approach was adopted for carrying out current study. A survey instrument was designed and employed for data collection from 384 respondents from rural areas of Sahiwal division. The findings of the study revealed that less than one third (31.25%) of the respondents were consulted in decision-making about domestic matters. Likewise, more than half (51.8%) of the respondents were not independent in moving out of home for meeting any social need. Similarly, more than one third (41.4%) of the respondents were not free to visit their friends in the neighborhood. The study concludes that women in the rural areas are less empowered and still suffering socially, economically and psychologically in their day to day life. The study provides an insight for professional social workers, policy makers and stakeholders in public and private sectors for influencing policy-making and planning for revisiting and redesigning existing policies and plans intended for empowerment of rural women in Pakistan.

This paper examines one of the most important concepts of intestate succession – inheritance by right of representation. The following analysis is based on civil law in Russia and France. The paper provides an overview of the meaning and the role of the right of representation, determines those who can inherit by right of representation under the Russian and French civil codes as well as the grounds for succession; examines the limitations on inheritance by right of representation under civil law in both states; identifies the legal nature of the rights of the representing heirs. Specific attention is paid to the issue of representation of the parent who is the commorient of the decedent. As a result of the comparative study, the author makes proposals on the improvement of the concept of inheritance by right of representation in Russia and France

Davis v. Combes is a Seventh Circuit decision by Judge Diane Wood involving a decedent who surprises her surviving family by secretly transferring assets to her sister. This Essay suggests that the case offers an opportunity to think about alternatives to forced heirship in American law. It discusses the choice among three ways to disappoint or even cheat an abandoned spouse. These are: (1) Divorce, followed by a battle over assets and future earnings; (2) Death – where the decedent attempts to dis-inherit the surviving spouse; (3) Death – where there is no will or simply few assets, and where the abandoned spouse is surprised to learn that she or he has been removed as the beneficiary of the insurance policy. In sum, one can divorce, dis-inherit, or dis-insure, with the latter being the subject of the case under discussion. I argue that for reasons of gender equality or partnership, the three cases should be treated alike as much as possible.

The paper analyses a possible conflict of laws regulation regarding an inheritance contract under current Ukrainian Private International Law in the absence of special conflict of laws rules that are applicable to contractual dispositions upon death. Since the EU Succession Regulation contains special conflict of laws rules applicable to the agreements as to succession, this paper evaluates the possibility of using its approaches for conflict of laws regulation of inheritance contracts, as they are known in Ukrainian law. Thus, this paper analyses the characterization of the agreement as to succession and conflict of laws rules applicable to it under the EU Succession Regulation. It is concluded that most of the rules of the EU Succession Regulation of the agreements as to succession should be accepted by Ukrainian legislation., U članku se analizira moguće uređenje ugovora o nasljeđivanju s međunarodnim obilježjem prema trenutačnom ukrajinskom Zakonu o međunarodnom privatnom pravu u kojemu, međutim, nisu sadržana posebna pravila koja bi se primjenjivala na navedeni slučaj. S obzirom na to da Uredba (EU) br. 650/2012 Europskog parlamenta i Vijeća od 4. srpnja 2012. o nadležnosti, mjerodavnom pravu, priznanju i ovrsi odluka i prihvaćanju i ovrsi javnih isprava u nasljednim stvarima i o uspostavi Europske potvrde o nasljeđivanju (Uredba o nasljeđivanju) sadržava posebna kolizijska pravila primjenjiva na nasljednopravne ugovore, u radu se iznosi i procjena mogućnosti preuzimanja pravila iz Uredbe o nasljeđivanju te u njoj zastupljenih pristupa na ugovor o nasljeđivanju koji je priznat u ukrajinskom pravu. U vezi s time je posebno analizirana pravna priroda nasljednopravnih ugovora i kolizijskih pravila prema Uredbi o nasljeđivanju. Konačno se zaključuje da bi većinu pravila Uredbe o nasljeđivanju u vezi s nasljednopravnim ugovorima trebalo preuzeti i u ukrajinsko zakonodavstvo.