OECD Tax Policy Studies Inheritance Taxation in OECD Countries
Price for Eshop: 896 Kč (€ 35.8)
VAT 0% included
New
E-book delivered electronically online
E-Book information
Annotation
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.
Ask question
You can ask us about this book and we'll send an answer to your e-mail.