Passing wealth on death : will-substitutes in comparative perspective
著者
書誌事項
Passing wealth on death : will-substitutes in comparative perspective
（Studies of the Oxford Institute of European and Comparative Law, v. 22）
Hart Publishing, 2016
- : hbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions.
Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.
目次
Part I: Will-Substitutes from the Perspective of Individual Jurisdictions
1. Will-Substitutes: A US Perspective
THOMAS P GALLANIS
2. Will-Substitutes in Canada
ANGELA CAMPBELL
3. Will-Substitutes in England and Wales
ALEXANDRA BRAUN
4. Will-Substitutes in Scotland
DANIEL CARR
5. Will-Substitutes in New Zealand and Australia
NICOLA PEART AND PRUE VINES
6. Will-Substitutes in Italy
GREGOR CHRISTANDL
7. Will-Substitutes in France
CECILE PERES
8. Will-Substitutes in Germany
ANATOL DUTTA
9. Will-Substitutes in Switzerland and Liechtenstein
DOMINIQUE JAKOB
Part II: Overarching Perspectives
10. Will-Substitutes from the Perspective of Business Owners
SUSANNE KALSS
11. Will-Substitutes from the Perspective of (International) Investors
PAUL MATTHEWS
12. Will-Substitutes and Creditors: Canada and the US
LIONEL SMITH
13. Will-Substitutes: The Perspective of Creditors in Germany, and England and Wales
REINHARD BORK
14. Will-Substitutes and the Claims of Family Members and Carers
JONATHAN HERRING
15. Will-Substitutes and the Family: A Continental Perspective
ANNE ROETHEL
16. Exploring Means of Transferring Wealth on Death: A Comparative Perspective
ALEXANDRA BRAUN AND ANNE ROETHEL
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