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220928 ||| eng |
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|a 9789264470675
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|a 9789264634282
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|a 9789264977501
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| 245 |
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|a Inheritance Taxation in OECD Countries
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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| 246 |
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|a Impôt sur les successions dans les pays de l'OCDE
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| 260 |
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|a Paris
|b OECD Publishing
|c 2021
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| 300 |
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|a 149 p.
|c 21 x 28cm
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| 505 |
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|a Household wealth and inheritances -- Summary and recommendations -- Executive summary -- Foreword -- Review of the arguments for and against inheritance taxation -- Inheritance, estate, and gift tax design in OECD countries
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| 653 |
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|a Social Issues/Migration/Health
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| 653 |
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|a Taxation
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| 710 |
2 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
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|a OECD Tax Policy Studies
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| 028 |
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|a 10.1787/e2879a7d-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/e2879a7d-en
|x Verlag
|3 Volltext
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|a 336
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|a 304
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|a 610
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|a 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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