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Wealth and inheritance taxation : an overview and country comparison / Marcus Drometer... [et al.]

Drometer, Marcus, 1977-, co-autor

IFO DICE Report . ISSN2511-7823 . Munich : IFO Institut, Vol. 16, no 2 (2018) , p. 45-54

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Although having attracted more attention in recent years, wealth and wealth distributions still play a minor role compared to income distributions in discussions concerning inequalities within and across countries (see, for example, sustainable development goals from the UN; OECD 2015). This article provides an overview of existing data on wealth and wealth taxes around the globe. Firstly, we present data on wealth levels for selected OECD countries and discuss the general difficulties in measuring wealth. Secondly, we investigate the existing net wealth taxation regimes in selected OECD countries. Thirdly, we compare inheritance and gift taxation regimes across the same sample of OECD countries and illustrate that tax regimes differ vastly from one another... [Da introd.]

desigualdade social; países OCDE; imposto sobre a fortuna; riqueza; imposto sucessório; análise comparativa

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