OECD
Abstract
Chapter 3 describes and assesses the design of inheritance, estate, and gift taxes across OECD countries. Beginning with a discussion of tax revenues, the chapter provides a comparative examination of the main design features of OECD countries’ inheritance, estate, and gift taxes.
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Chapter 3 describes and assesses the design of inheritance, estate, and gift taxes across OECD countries. Beginning with a discussion of tax revenues, the chapter provides a comparative examination of the main design features of OECD countries’ inheritance, estate, and gift taxes.
Key concepts: Gift tax, Inheritance tax, Estate, Inheritance (genetic algorithm), Economics, Estate tax, Revenue, Business