Foundations of Law I

Estate Tax

Prof. Martins believes estate taxes are probably not valid, as inheritance is a natural right that was presupposed in Israel.

God gave Israel the land as an inheritance. Joshua 1.

God gave the promised land to individual families. Joshua 14.

It was normal that children inherited from their parents. Numbers 27.

Property is given in the context of family in Genesis 1.

The civil magistrate in Israel was prohibited from taking the people’s inheritance. Ezekiel 46.

There was no estate tax in Israel.

The Bible gives jurisdiction to the family to care for the elderly, not to the federal government like with Medicare and Social Security.

Parents need to store up for their children. 2 Corinthians 12.

Children need to honor parents by caring for them in their older days. Mark 7.