Inheritance Taxation in Comparative Perspective

Manuel Schechtl ()

No 35, LWS Working papers from LIS Cross-National Data Center in Luxembourg

Abstract: The role of inheritances for wealth inequality has been frequently addressed. However, until recently, comparative data has been scarce. This paper compiles inheritance tax information from EY Worldwide Estate and Inheritance Tax Guide and combines it with microdata from the Luxembourg Wealth Study. The results indicate substantial differences in the tax base and the distributional potential of inheritance taxation across countries.

Pages: 12 pages
Date: 2021-06
New Economics Papers: this item is included in nep-isf and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:lis:lwswps:35

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