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Inheritance Tax: Spreading the Wealth
內容大綱
There is a pressing need for global reform of inheritance taxation systems. On average, only 0.5% of total tax revenues are sourced from inheritance taxes across the 24 OECD countries that levy them. If designed properly, inheritance taxes could play a greater role in raising revenues for cash-strapped authorities seeking to overcome mounting public deficits. A new equity-based approach to inheritance taxes could also prevent wealth inequality from becoming even more concentrated as the baby-boomers transfer intergenerational wealth. The case explores the challenges facing public policy makers as they seek to balance variables like tax exemption thresholds designed to ensure heirs receive a fair share of wealth tax-free, the operative word being fair. The case also explains the tools used to avoid paying a fair share of inhertance tax, such as trusts and tax havens. Extra teaching materials are available at https://publishing.insead.edu/case/inheritance-tax