Passing wealth on death : will-substitutes in comparative perspective

書誌事項

Passing wealth on death : will-substitutes in comparative perspective

edited by Alexandra Braun and Anne Röthel

(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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詳細情報

  • NII書誌ID(NCID)
    BB21511031
  • ISBN
    • 9781849466981
  • LCCN
    2016011349
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Oxford
  • ページ数/冊数
    xix, 381 p.
  • 大きさ
    24 cm
  • 分類
  • 件名
  • 親書誌ID
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