The Resource Reform of inheritance tax
Reform of inheritance tax
Resource Information
The item Reform of inheritance tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Reform of inheritance tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Reform of inheritance tax
- Title
- Reform of inheritance tax
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reform-of-inheritance-tax/VtVBimqQwR8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reform-of-inheritance-tax/VtVBimqQwR8/">Reform of inheritance tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Reform-of-inheritance-tax/VtVBimqQwR8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Reform-of-inheritance-tax/VtVBimqQwR8/">Reform of inheritance tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
