Inheritance tax planning at the end of life

Research, Report English OPEN
Erixson, Oscar; Escobar, Sebastian;
(2018)
  • Publisher: Uppsala : Department of Economics, Uppsala University
  • Subject: Economics | D64 | D14 | H31 | tax avoidance | Nationalekonomi | tax evasion | terminal illness | H26 | tax reform
    • ddc: ddc:330
    mesheuropmc: health care economics and organizations

There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid the... View more
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