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.

11 May 2021 149 pages English Also available in: French 9789264977501 (HTML) 9789264470675 (EPUB) 9789264634282 (PDF)

Author(s): OECD