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Inheritance Taxation in OECD Countries

Inheritance Taxation in OECD Countries

OECD

57,20 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2021
Materia
Hacienda pública
ISBN:
9789264683297
57,20 €
IVA incluido
Disponible

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  • Librería Samer Atenea
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Sobre IBD

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.

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