Author : OECD
Publisher : OECD Publishing
Page : 149 pages
File Size : 51,6 Mb
Release : 2021-05-11
Category : Electronic
ISBN : 9789264634282
OECD Tax Policy Studies Inheritance Taxation in OECD Countries by OECD Pdf
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.