Tax policy analysis


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


Executive summary
Household wealth and inheritances
Review of the arguments for and against inheritance taxation
Inheritance, estate, and gift tax design in OECD countries
Summary and recommendations
Powered by OECD iLibrary