OECD Tax Policy Studies Inheritance Taxation in OECD Countries
Download or Read eBook OECD Tax Policy Studies Inheritance Taxation in OECD Countries PDF written by OECD and published by OECD Publishing. This book was released on 2021-05-11 with total page 149 pages. Available in PDF, EPUB and Kindle.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 149 |
| Release | : 2021-05-11 |
| ISBN-10 | : 9789264634282 |
| ISBN-13 | : 9264634282 |
| Rating | : 4/5 (82 Downloads) |
Book Synopsis OECD Tax Policy Studies Inheritance Taxation in OECD Countries by : OECD
Book excerpt: 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.
