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Inheritance taxation in OECD countries Organisation for Economic Co-operation and Development
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Inheritance taxation in OECD countries
Organisation for Economic Co-operation and Development
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.
| メディア | 書籍 Paperback Book (ソフトカバーで背表紙を接着した本) |
| リリース済み | 2021年6月4日 |
| ISBN13 | 9789264683297 |
| 出版社 | Organization for Economic Co-operation a |
| ページ数 | 145 |
| 寸法 | 210 × 270 × 10 mm · 381 g |
| 言語 | 英語 |
