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Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries


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About the Book

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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Product Details
  • ISBN-13: 9789264683297
  • Publisher: Turpin Distribution Services (OECD)
  • Publisher Imprint: Org. for Economic Cooperation & Development
  • Height: 279 mm
  • No of Pages: 148
  • Spine Width: 10 mm
  • Width: 210 mm
  • ISBN-10: 9264683291
  • Publisher Date: 11 May 2021
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 517 gr


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Inheritance Taxation in OECD Countries
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