OECD Tax Policy Studies Inheritance Taxation in OECD Countries
OECD Tax Policy Studies Inheritance Taxation in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2021-05-11

Total Pages: 149

ISBN-13: 9264634282

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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.

Inheritance Taxation in OECD Countries
Inheritance Taxation in OECD Countries

Author:

Publisher:

Published: 2021

Total Pages: 149

ISBN-13: 9789264977501

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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.

OECD Tax Policy Studies Housing Taxation in OECD Countries
OECD Tax Policy Studies Housing Taxation in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2022-07-21

Total Pages: 143

ISBN-13: 9264862684

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Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets.