Cross-country Review of Taxes on Wealth and Transfers of Wealth
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No 51, Taxation Studies from Directorate General Taxation and Customs Union, European Commission
Abstract:
This is a comprehensive study of the existing wealth taxes and wealth tax provisions in the 28 Member States. As such, it offers an overview of the current use of wealth-related taxes in the EU, broken down in three main categories: inheritance and gift taxes, real estate and land taxation, and taxes on net wealth. The first part presents the information in a structured way, comparing the situation in the Member States with the help of summary tables and graphs. The second part contains extensive country material, including recent changes in legislation. The study also attempts to quantify the importance of the different taxes, in terms of revenues and by establishing scenarios for tax payers.
Keywords: European Union; taxation; wealth; transfers of wealth (search for similar items in EconPapers)
Pages: 424 pages
Date: 2014-10
New Economics Papers: this item is included in nep-ger and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0051
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