Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/336195 
Year of Publication: 
2026
Citation: 
[Journal:] EconPol Forum [ISSN:] 2752-1184 [Volume:] 27 [Issue:] 1 [Year:] 2026 [Pages:] 43-51
Publisher: 
CESifo GmbH, Munich
Abstract: 
Since inheritances and their concentration are growing, inheritance taxes have been attracting increasing interest recently. Inheritance taxes are relatively widespread in Europe, being levied in 17 EU member states and a further ten European countries. Behavioral responses, tax design, and institutional factors limit revenue and the distributional effectiveness of inheritance taxes. An appropriate tax design and institutional framework can support revenue generation and redistribution through inheritance taxes. Inheritance taxes need to be embedded in a broad-based policy mix addressing inequality of wealth and opportunity.
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.