This paper examines whether and to what extent amendments in inheritance legislation impact women's physical and human … capital investments, using disaggregated household level data from India. The authors use inheritance patterns over three …

wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …

The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and … inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and … examines the design of inheritance, estate and gift taxes in OECD countries. The report concludes with a number of reform …