Inheritance Taxation in OECD Countries (English, Oecd)
Business & Economics

Inheritance Taxation in OECD Countries (English, Oecd)

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Book Details

ISBN-139789264683297
ISBN-109264683291

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About the Book

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.

ISBN: 9789264683297

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