Inheritance taxation in OECD countries
Author:   Organisation for Economic Co-operation and Development
Publisher:   Organization for Economic Co-operation and Development (OECD)
ISBN:  

9789264683297


Pages:   145
Publication Date:   11 May 2021
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
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Inheritance taxation in OECD countries


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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.

Full Product Details

Author:   Organisation for Economic Co-operation and Development
Publisher:   Organization for Economic Co-operation and Development (OECD)
Imprint:   Organization for Economic Co-operation and Development (OECD)
Dimensions:   Width: 21.00cm , Height: 1.00cm , Length: 27.00cm
Weight:   0.463kg
ISBN:  

9789264683297


ISBN 10:   9264683291
Pages:   145
Publication Date:   11 May 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

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