Inheritance taxation in OECD countries

Organisation for Economic Co-Operation and Development (Autor)

Buch | Softcover

145 Seiten

2021
Organization for Economic Co-operation and Development (OECD) (Verlag)
9789264683297 (ISBN)

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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.

Erscheinungsdatum	21.06.2021
Reihe/Serie	OECD tax policy studies
Zusatzinfo	col. figs, tables
Verlagsort	Paris
Sprache	englisch
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Betriebswirtschaft / Management
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9789264683297 / 9789264683297
Zustand	Neuware