Does Adam Smith's 'impartial spectator' provide a sufficient basis for cosmopolitian ethics?

One of the benefits I have obtained from reading Nicholas Phillipson’s excellent book, ‘Adam Smith, an Enlightened Life’ is a better understanding of what Smith was trying to achieve in writing ‘The Theory of Moral Sentiments’ (TMS). He apparently saw the book as a contribution to a ‘science of man’ based on the observation . . . → Read More: Does Adam Smith’s ‘Impartial Spectator’ Provide a Sufficient Basis for Cosmopolitian Ethics?

Negative Impact of Estate Tax

In economics, inheritance means transfer of unconsumed assets from one generation to the next. The goal of estate tax is to reduce the volume of such transfer. Adam Smith in his work, The Wealth of Nations, commented that all taxes upon the transference of property of every kind, so far as they diminish the . . . → Read More: Negative Impact of Estate Tax