Vicesima hereditatium
The Vicesima hereditatum was a Roman 5% tax on inheritance money.
History
No inheritance tax was recorded for the
Roman woman remained part of her birth family and not under the legal control of her husband.[3] Roman social values on marital devotion probably exempted a spouse.[4] Estates below a certain value were also exempt from the tax, according to one source,[5] but other evidence indicates that this was only the case in the early years of Trajan's reign.[6]
References
- ^ Jane Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in Childhood, Class and Kin in the Roman World pp. 205, 213.
- ^ Gardner, "Liability to Inheritance Tax," pp. 205, 211.
- ^ Gardner, "Liability to Inheritance Tax," p. 214; see further Bruce W. Frier and Thomas A.J. McGinn, A Casebook on Roman Family Law (Oxford University Press, 2004), pp. 19–20, and Beryl Rawson, "The Roman Family in Italy" (Oxford University Press, 1999), p. 15–18.
- ^ Gardner, "Liability to Inheritance Tax," p. 214.
- ^ Cassius Dio 55.25.5.
- ^ Gardner, "Liability to Inheritance Tax," p. 205.