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
Simulations of wealth accumulation over five generations for different types of households under different tax scenarios
Estimated wealth accumulation in USD million for a medium-rich, rich and super-rich taxpayer at a 4% rate of return
Also available in: French
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