Inheritance Taxation in OECD Countries
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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.
Also available in: French
Household wealth and inheritances
Chapter 1 examines the level and the distribution of household wealth and inheritances. It provides an overview of the level, the composition and the trends in household wealth before discussing the distribution and the trends in inheritances and gifts. The characteristics of wealth inequality and inheritances and gifts are important in the context of taxing end-of-life wealth transfers.
Also available in: French
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