February 13, 2012 Binyamin Rose: Back to the Bunker: How a life-risking act by a Christian family during the Holocaust saved a family and built a thriving community a world away Danielle Kurtzleben: The Peace Process is over. Finally Susan Johnston: The Myth of Economic Inequality Menachem Wecker: Business Schools Teach Real Estate Despite Troubled Housing Market The Kosher Gourmet by Diane Rossen Worthington: Farro Salad: An ancient grain is now new again as the base of a tasty tangle of flavorsome vegetables, chickpeas and salami February 10, 2012 Rabbi Nathan Lopes Cardozo: The biblical case against small-mindedness involved diminishing His precious prophet Caroline B. Glick: The Peace Process is over. Finally Lisa M. Krieger: Man with defibrillator demands access to his own heart's information David G. Savage: Why activists may not be in a hurry to have High Court rule on alternative marriage Rachel Koning Beals: Gen X Women Continue to Shrink Gender Investing Gap The Kosher Gourmet by Faith Durand: Who Says You Can't Make Restaurant Favorites at Home?: MANGO AND STICKY RICE February 9, 2012 Jeff Strickler: An argument a day keeps the divorce away, they say Clifford D. May: CAIR's Crusade against The Third Jihad Melissa Healy: Study finds jolt to the brain boosts memory Laura McMullen: 10 Least Expensive Public Schools for Out-of-State Students Kimberly Palmer: How to actually enjoy -- relaxing, financially -- your vacation Emily Brandon: 10 Necessities for a Great Retirement Spot The Kosher Gourmet by Diane Rossen Worthington: Winter Squash and Red Swiss Chard Risotto is Colorful Cozy Cold Weather Fare (includes detailed dos and don'ts) February 8, 2012 Rivy Poupko Kletenik: Tree hostility: The auspicious history of the evolution of Tu B'Shevat Steven Emerson: Planting Trees is Racist?! Warren Richey: Why momentous Prop. 8 ruling might not satisfy gay-rights groups Anne Applebaum: Russia's Potemkin democracy Menachem Wecker: Though Controversial, LL.M.'s Can Lead to Specialized Legal Jobs Emily Brandon: 10 Necessities for a Great Retirement Spot The Kosher Gourmet byDana Velden: Going to the bother of making soup? You know it better be good. This CREAM OF TOMATO SOUP certainly is! And it's a cinch to make, too (Includes techinques and serving secrets) February 7, 2012 Kathleen Hennessey and Christi Parsons: Obama not worried that birth-control move will hurt his re-election chances with Catholics, other faithful Caroline B. Glick: Obama's rhetorical storm Frank J. Gaffney, Jr.: Caught off-guard? President's Super Bowl interview with Matt Lauer gives those who need a reason not to vote for him, a darn good one Suzanne Bohan: Leaping lizards! Tiny reptiles advancing robot design David Francis: How to Avoid an IRS Audit The Kosher Gourmet by Emma Christensen: These homemade energy bars (3 recipes) are far better workout fuel than commercial ones, packing power and taste February 6, 2012 Scott Peterson: Iran's top ayatollah: We're trumping the West Jonathan Tobin: Iran Threatens Israel With Destruction, But the New York Times Doesn't Hear It Jeffrey Fleishman: In newly democratic Egypt, tens of democracy activists jailed, to stand trial; their groups are 'threatening the stability of the homeland' Julie Deardorff : Researchers say antioxidants may not be that effective and could do more harm than good Philip Moeller: Where Smart Investors Put Their Money Mark Clayton: How did Anonymous hackers eavesdrop on FBI and Scotland Yard? The Kosher Gourmet by Joseph Erdos: Vegetable Frittata --- leftovers never tasted so scrumptious February 3, 2012 Rabbi Dr. Warren Goldstein: Living with ideals --- in reality Caroline B. Glick: Fool me twice Jonathan Tobin : Adelsonphobia Strikes in Nevada Caucus Edmund Sanders : Israeli official says Iran is creating missile that could reach East Coast of US Kimberly Palmer : 8 Ways to Get Ready for Retirement Now Victoria Kim: Immigrant-smuggling ring used black drivers to avoid racial profiling The Kosher Gourmet by Faith Durand: A quick cookie recipe: Hazelnut and Olive Oil Shortbread: Sweet, Nutty, and Savory February 2, 2012 Rabbi Yaakov Rosenblatt : Welcome Home, Governor Perry Jim Carney: Wrong number call may have saved her life Reza Kahlili : Ex-CIA spy in Iran's Revolutionary Guard: What Obama doesn't grasp about striking deals with Tehran Kelsey Sheehy : 5 Tips for Choosing an M.B.A. Concentration Rachel Koning Beals : Investors Increasingly Tap Social Media for Stock Tips Tina Susman: For woodchuck rescuer, every day is Groundhog Day The Kosher Gourmet by Leela Cyd Ross : Savory vegetable pie is a taste of European bistro with minimal effort and maximal flavor February 1, 2012 Nara Schoenberg: What to do when you've been dissed Michelle Malkin: First, They Came for the Catholics Brian Bennett: US officials see increasing threat of domestic attack from Iran Lisa M. Krieger: Possible breakthrough in preventing Alzheimer's Emily Brandon: How to Take Advantage of New 401(k) Fee Disclosures Susan Johnston: 5 Apps for Organizing Your Expenses at Tax Time The Kosher Gourmet by Mario Batali: The famed chef's Broccoli and White Bean Soup can easily be a lunch in itself, or a nice antipasto --- and is hard to mess up January 31, 2012 Paul Greenberg: Separation of Church and State works two ways Caroline B. Glick: Hamas and the Washington establishment Frank J. 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May: How terrorists lose their stigma Suzanne Bohan: Vanquishing social anxieties without drugs Lisa Fernandez and Sean Webby: In alternative lifestyle, domestic violence means men as victims and women being abusers Danielle Kurtzleben: The 10 Best Cities for Finding a Job The Kosher Gourmet by Diane Rossen Worthington: Three bean soup with gremolata January 18, 2012 Edward I. Koch: Why the Crocodile Tears, Hillary? David G. Savage: Supreme Court to Principals: You have been warned George Friedman of Stratfor: Iran, the U.S. and the Strait of Hormuz Crisis Jason Koebler: 'Holy Grail' of Flu Vaccines by Next Year Alex M. Parker: The Off-the-Radar Congressional Targets of 2012 The Kosher Gourmet by Susan Russo: Got soft apples? Make Apple-Maple Walnut Breakfast Quinoa January 17, 2012 Frank J. Gaffney Jr.: No-kidding red lines: U.S. response to an Iranian nuke may be bluster, but Israel's won't be David G. Savage: They sued their principals after slandering them online --- now the cases are headed to the Supreme Court Sharon Palmer, R.D.: Believe it or not, your cuppa joe offers potential health perks David Francis: Where to Invest in 2012: With stocks expected to rebound, opportunity abounds for investors Confronting the Car Nerds on their home turf --- the Detroit Auto Show (VIDEO; 3 minutes) The Kosher Gourmet by Emma Christensen: Eleventh-Hour Freezer Pasta, Made Interesting: Ravioli with romesco sauce; Tortellini salad with apples and walnuts January 13, 2012 Chief Rabbi Dr. Warren Goldstein: Expansion Of Spirit (PROFOUND yet UPLIFTING) Ben Lynfield: Israeli lawmakers move to annex Jewish Judea, one museum at a time Rachel Koning Beals:Top Complaints About Daily Deal Sites --- how to avoid missteps Alexia Elejalde-Ruiz: Thriving through touch: Gentle massage helps older people with low mobility improve in mind and body The Kosher Gourmet by Diane Rossen Worthington: Braised Oxtail Stew with Olives January 12, 2012 Warren Richey: Landmark Supreme Court ruling a 'resounding win' for religious groups Warren Richey: Supreme Court says no to new rule on eyewitness testimony Ken Dilanian and David S. 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Jewish World Review Jan. 23, 2006 / 23 Teves, 5766 Estate tax By Rabbi Dr. Asher Meir Is it proper to tax bequests? http://www.JewishWorldReview.com | Q. Is it fair to tax bequests? A. Estate taxes are among the most controversial levies in our economy. Many people believe they are the ideal tax. Middle class individuals earn most of the income, because they are most of the people. But their share of bequests is far lower, since by definition only wealthy people accumulate large fortunes. So bequest taxes are a highly progressive tax, meaning that wealthy people pay a larger share. Furthermore, many people view it as a tax on unearned income, since the heirs didn't do anything to deserve it. So it is also a fair tax. Finally, the assumption is that people accumulate money mostly to enjoy the well-being or the honor and power it confers, so that taxing estates doesn't discourage initiative very much. So it is also an efficient tax. Other people view the estate tax as the most unfair tax possible. Government has a right to tax economic activity, since they contribute to its productivity. So personal and business income taxes are acceptable. But after all these taxes have been paid, what right does the government have to tax the same money yet again, merely because the original earner has passed away? Bequests are further viewed as one of the main incentives for earning and saving. These individuals view an estate tax as something close to arbitrary confiscation. From all the sources I have found, the Jewish view is closest to the first approach, the one that legitimates inheritance taxes. It is true that our law gives bequests a special status. We find this in the Torah (bible), which warns a father not to discriminate in inheritance against the son of a less-favored wife (Deuteronomy 21:17). We find in later legal sources that a son is like a continuation of the father, so that a bequest is not considered completely like a transfer. Finally, we find that the Code of Jewish Law rules that the best policy is to leave most of the estate to the offspring, leaving a meaningful minority for charity. (1) However, as we wrote in a previous column, Jewish tradition does not particularly encouraging saving up during life specifically in order to bequeath property to offspring. "Rav said to Rav Hamnuna, If you have wealth, enjoy it. For there is no enjoyment in the grave, and no leisure after death. And if you should say, I must leave it to my children… people are like plants: as these flourish others wilt." (2) Rather than hoarding, parents should help their children to the best of their ability during their lifetimes; ultimately, it is the responsibility of the child to find a flourishing livelihood. And the custom has been to consider bequests as income for all practical purposes, especially as relates to tithes and communal taxes. For example, the renowned Enlightenment authority Rabbi Yeshahayu Horowitz writes: "Even if the father was scrupulous his whole life to give tithes, even so now that the son has acquired [the property], why shouldn't he take tithes from what G-d has given him? (3) Leaving bequests is an honored tradition in Judaism, and it is certainly proper for parents to help their children while they leave and also ultimately as they leave this world for the next. A confiscatory inheritance tax would certainly interfere with this. At the same time, estates have never been seen as the main reason for saving and accumulation, and modest taxes and tithes on estates have been long sanctioned. SOURCES: (1) Rema, Choshen Mishpat 282 (2) Eiruvin 54a. (3) Shela Laws of Charity and Tithes; see also Aruch HaShulchan, Yoreh Deah 249:6. Every weekday JewishWorldReview.com publishes inspiring articles. Sign up for our daily update. It's free. Just click here. THE JEWISH ETHICIST, NOW IN BOOK FORM You've enjoyed his columns on JWR for years. Now the Jewish Ethicist has culled his most intriguing — and controversial — offerings in book form. HARDCOVER PAPERBACK Sales help fund JWR. JWR contributor Rabbi Dr. Asher Meir, formerly of the Council of Economic Advisers in the Reagan administration, is Research Director of the Business Ethics Center of Jerusalem, Jerusalem College of Technology. To comment or pose a question, please click here. Previously: Ethics of Being Overweight Penalized for working swiftly When is it a bluff? 'Rate and switch' My paycheck is late! Should schools cater to an elite? All's fair in love? Comfort and Competition Do I need the caller's permission to put a call on the speakerphone? Overtime for lost time Is it unethical to play suppliers against each other to get the lowest bid possible? Do family members have precedence in charity allotments? What the world of business can teach us about our annual process of repentance and renewal Are religious leaders subject to criticism? Vindictive Vendor: How can I punish an abusive competitor? Blogging Ethics: Is the blogger responsible for defamatory posts? © 2005, The Jewish Ethicist is produced by the JCT Center for Business Ethics