Public Sector Economics

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Inheritance tax regimes: a comparison*



Stefan Jestl**
Article   |   Year:  2021   |   Pages:  363 - 385   |   Volume:  45   |   Issue:  3
Received:  September 7, 2020   |   Accepted:  March 3, 2021   |   Published online:  September 6, 2021
Download citation        https://doi.org/10.3326/pse.45.3.3       


Figure 1
Share of inheritance taxes (as % of total taxation), 1995-2018
DISPLAY Figure

Table 1
Inheritance and estate taxes
DISPLAY Table

Table 2
Tax rate design
DISPLAY Table

Table 3
Tax classes
DISPLAY Table

Table 4
Tax rate groups
DISPLAY Table

Table 5
General exemptions and reliefs
DISPLAY Table

Figure 2
Inheritance and estate tax revenues (as % of GDP) in FI, NL, DE, FR, US and UK, 1965-2010
DISPLAY Figure

Figure 3
Net private wealth to net national income ratio, 1955-2015
DISPLAY Figure

Figure 4
Wealth-income ratio versus inheritance tax revenue (as % of GDP), 1965-2015
DISPLAY Figure

  September, 2021
III/2021
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