美国继承法变迁史研究

On the History of America Inheritance Law

在殖民地时期,北美定居者开始向继承法规则中加入反映各殖民地不同价值观的本土元素,于是形成了一些不同于英国继承法规则的特点。美国革命的胜利使得美国的立法者能够自由独立地进行法律上的创新。19世纪是美国社会经济重大变革时期,美国继承法在这一时期也出现了遗嘱形式与信托等诸多方面的创新与发展。美国继承法规则在20世纪则发生了规避遗产税等引人注目的变化。我国《继承法》修订应着重考虑遗嘱形式、遗产信托、遗产税等问题。

In the colonial period,the North American settlers began to inheritance law added to reflect the colonies with different values of local elements, so the formation of the different to British inherited characteristics of the rule of law. The American Revolution that lawmakers can freely and independently innovation in the law. The 19 th century is the great social and economic change period,succession law of the United States in this period also appeared in the forms of wills and trusts,and many other aspects of innovation and development. The law of succession rules in twentieth Century to have the change to avoid inheritance tax and other notable. China 's ' Inheritance Law' amendment should be considered will form,Heritage Trust,estate tax and other issues.