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Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries

Paperback

Investing & FinanceSocial Movements

ISBN10: 9264683291
ISBN13: 9789264683297
Publisher: OECD
Published: Jun 4 2021
Pages: 148
Weight: 0.77
Height: 0.32 Width: 8.25 Depth: 11.00
Language: English
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.

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