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Inheritance Taxation in OECD Countries

image of 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 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.

English Also available in: French

Changes in top marginal tax rates and tax exemption thresholds, donor’s children, 1980-2020, select countries

Earliest year to latest year of data availability

English Also available in: French

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