Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

Countries differ in their approaches to the treatment of tax claims in insolvency. Historically, most countries have granted priority to tax claims. In the late 20th century, however, some countries abolished or reduced tax priorities at the same time that sweeping insolvency reforms were...

The 2025 Annual Report on Taxation (ART) describes the state of play of taxation in the European Union (EU) Member States. The report starts with providing the macroeconomic outlook and the challenges posed by an ageing population. Then it assesses recent developments of the tax mix to inform...

We study how individuals adjust their labor supply in response to tax reforms that alter income tax progressivity. In an online experiment with 522 participants, we compare responses to reforms that replace a progressive tax system with a flat tax and vice versa. We find asymmetric effects:...

This paper evaluates the redistributive and labour supply effects of transitioning from a joint to a fully individualised income tax system in Ireland. The current Irish tax system, which remains partially joint since the early 2000's, provides a financial advantage to married couples by...

The aim of this paper is to provide a legal documentation that is conducted under a thorough review of tax legislation and create a dataset, consisting of 120 laws that brought significant changes in the vast majority of categories of taxes in Greece from 1974 to 2018. It is noteworthy that a...

The 2025 Annual Report on Taxation (ART) describes the state of play of taxation in the European Union (EU) Member States. The report starts with providing the macroeconomic outlook and the challenges posed by an ageing population. Then it assesses recent developments of the tax mix to inform...