The Resource Reform of inheritance tax

Reform of inheritance tax

Label
Reform of inheritance tax
Title
Reform of inheritance tax
Creator
Subject
Language
eng
Summary
This article looks at the options for reform of inheritance tax in the UK including alternatives such as a donee based tax similar to that in Ireland, the replacement of inheritance tax by capital gains tax and some of the issues surrounding a wealth tax. While everyone agrees the current system of taxing wealth is unfair and unsatisfactory, policy makers, academics and politicians cannot agree on sensible alternatives. This article therefore looks at some of the design issues that need to be considered in the adoption of any new regime and concludes that a simple system may ultimately be the most effective and subject to the least avoidance
Citation source
In: British tax review. - London. - (2020), no. 2 ; p. 184-199
http://library.link/vocab/creatorName
Chamberlain, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • tax reform
  • capital gains tax
  • wealth tax
  • transfer tax
  • exemption
  • trust
  • flat-rate taxation
Label
Reform of inheritance tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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