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
Summary and recommendations
Chapter 4 summarises the key findings and recommendations of the report. The chapter begins with a review of the key trends in inheritance taxation across OECD countries, and then presents the main recommendations and policy options that countries could consider to enhance the design and functioning of inheritance, estate, and gift taxes.
Also available in: French
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