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OECD Tax Policy Studies Inheritance Taxation in OECD Countries
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Product Details
Format:
Paperback
Pages:
148
Publisher:
OECD (June 4, 2021)
Language:
English
Audience:
Professional and scholarly
ISBN-13:
9789264683297
ISBN-10:
9264683291
Dimensions:
8.27" x 11.02"
File:
TWO RIVERS-PERSEUS-Metadata_Only_Perseus_Distribution_Customer_Group_Metadata_20220713160913-20220714.xml
Folder:
TWO RIVERS
List Price:
$42.00
As low as:
$32.34
Publisher Identifier:
P-PER
Discount Code:
A
Overview
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.
