Inheritance Taxation in OECD Countries:
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 taxa...
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| Format: | Electronic eBook |
|---|---|
| Language: | English |
| Published: |
Paris
OECD Publishing
2021
|
| Series: | OECD Tax Policy Studies
|
| Subjects: | |
| Online Access: | Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (149 Seiten) 21 x 28cm |
| ISBN: | 9789264470675 9789264977501 9789264634282 |
| DOI: | 10.1787/e2879a7d-en |
Staff View
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Record in the Search Index
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| id | DE-604.BV047928996 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:55Z |
| indexdate | 2024-12-18T19:02:22Z |
| institution | BVB |
| isbn | 9789264470675 9789264977501 9789264634282 |
| language | English |
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| physical | 1 Online-Ressource (149 Seiten) 21 x 28cm |
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| publishDate | 2021 |
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| publisher | OECD Publishing |
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| series2 | OECD Tax Policy Studies |
| spelling | Inheritance Taxation in OECD Countries Organisation for Economic Co-operation and Development Paris OECD Publishing 2021 1 Online-Ressource (149 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Tax Policy Studies 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 Social Issues/Migration/Health Taxation https://doi.org/10.1787/e2879a7d-en Verlag kostenfrei Volltext |
| spellingShingle | Inheritance Taxation in OECD Countries Social Issues/Migration/Health Taxation |
| title | Inheritance Taxation in OECD Countries |
| title_auth | Inheritance Taxation in OECD Countries |
| title_exact_search | Inheritance Taxation in OECD Countries |
| title_exact_search_txtP | Inheritance Taxation in OECD Countries |
| title_full | Inheritance Taxation in OECD Countries Organisation for Economic Co-operation and Development |
| title_fullStr | Inheritance Taxation in OECD Countries Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Inheritance Taxation in OECD Countries Organisation for Economic Co-operation and Development |
| title_short | Inheritance Taxation in OECD Countries |
| title_sort | inheritance taxation in oecd countries |
| topic | Social Issues/Migration/Health Taxation |
| topic_facet | Social Issues/Migration/Health Taxation |
| url | https://doi.org/10.1787/e2879a7d-en |