Inheritance Taxation in OECD Countries
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxa...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2021
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| Series: | OECD Tax Policy Studies
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries. The report concludes with a number of reform options that governments could consider to improve the design and functioning of wealth transfer taxes |
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| Physical Description: | 149 p. 21 x 28cm |
| ISBN: | 9789264470675 9789264634282 9789264977501 |