Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a … standing of the state, and the country's size, on inheritance tax systems. The applied methods involve the random effects … inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors …

, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while … about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …

derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …

Since the end of inheritance and gift tax in 2008, there has been hardly any data on the distribution and volume of … show (a) a doubling of the annual inheritance volume between 2025 and 2050 from approximately €21 to 41 billion, (b) a … strong concentration in the upper percentile of the inheritance distribution, and (c) potential tax revenues of over €1 …