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Inheritance Taxation in Europe: Long-Term Developments and Some Empirical Findings

Author

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  • Margit Schratzenstaller

Abstract

Key Messages:Since inheritances and their concentration are growing, inheritance taxes have been attracting increasing interest recentlyInheritance taxes are relatively widespread in Europe, being levied in 17 EU member states and a further ten European countriesBehavioral responses, tax design, and institutional factors limit revenue and the distributional effectiveness of inheritance taxesAn appropriate tax design and institutional framework can support revenue generation and redistribution through inheritance taxesInheritance taxes need to be embedded in a broad-based policy mix addressing inequality of wealth and opportunity

Suggested Citation

  • Margit Schratzenstaller, 2026. "Inheritance Taxation in Europe: Long-Term Developments and Some Empirical Findings," EconPol Forum, CESifo, vol. 27(01), pages 43-51, January.
    • Handle: RePEc:ces:epofor:v:27:y:2026:i:01:p:43-51
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    References listed on IDEAS

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