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.
Published on May 11, 2021Also available in: French
In series:OECD Tax Policy Studiesview more titles