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OECD Tax Policy Studies Inheritance Taxation in OECD Countries Book PDF Summary

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.

Detail Book of OECD Tax Policy Studies Inheritance Taxation in OECD Countries PDF

OECD Tax Policy Studies Inheritance Taxation in OECD Countries
  • Author : OECD
  • Release : 11 May 2021
  • Publisher : OECD Publishing
  • ISBN : 9789264634282
  • Genre : Uncategoriezed
  • Total Page : 149 pages
  • Language : English
  • PDF File Size : 18,8 Mb

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