The right to bequeath under the Difference Principle: a Rawlsian defence of inheritance

While Rawls’s theory has often been used to critique inherited wealth inequalities, this paper explores an underexamined possibility: a Rawlsian justification of inheritance. I argue that the right to bequeath can be justified when regulated by the Difference Principle. According to this principle, bequests can be permissible if they function as an incentive that maximally benefits the least advantaged. To meet this condition, I propose a specific inheritance tax design – sensitive to the disincentive effects of receiving large inheritances and the incentive scope of bequeathing – with progressive rates based both on the amount received and the number of transfers.