TY - BOOK ID - 85861138 TI - OECD Tax Policy Studies Inheritance Taxation in OECD Countries. AU - OECD. AU - OECD PY - 2021 SN - 9264634282 9264470670 9264683291 PB - Paris : OECD Publishing, DB - UniCat KW - Wealth tax. KW - OECD countries. KW - Inheritance and transfer tax. KW - Death-duties KW - Estate tax KW - Estates (Law) KW - Inheritance tax KW - Legacies, Taxation of KW - Succession taxes KW - Taxable transfers KW - Taxation of legacies KW - Transfer tax KW - Taxation KW - Net worth tax KW - Taxation of wealth KW - Business & Economics UR - https://www.unicat.be/uniCat?func=search&query=sysid:85861138 AB - 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. ER -