• Overview
  • Data
  • News
  • About
  1. Taxes on Wealth
  • Overview
  • Wealth Topography
    • Wealth Composition
      • Country View
      • Source Comparison
      • Country Comparison
    • Focus on Financial Wealth
      • Country View
      • Source Comparison
      • Country Comparison
    • Asset Comparison
      • Country Comparison
      • Source Comparison
  • Wealth Inequality
    • Country View
    • Country Comparison
  • Taxes on Wealth
    • Key Features: World Maps
    • Key Features: Graphs
      • Time Trends by Country
      • Country Comparisons: Time trends
      • Country Comparisons: Scatterplots
    • Full Tax Schedule
      • Country View
      • Country Comparison
  • Inheritance Trends
    • Country View
    • Country Comparison
  • Digital Library of Research
    • Cross-National Comparisons
    • Determinants of Wealth and Wealth Inequality
    • Taxes on Wealth
    • Impacts of Wealth Inequality
    • Intergenerational Wealth
    • Methods of Estimation of Wealth Inequality
    • Trends in Aggregate Wealth and Wealth Inequality
    • Wealth Taxation

Taxes on Wealth

  • Data
  • News
  • About

Taxes on Wealth

Increasing our understanding of estate, inheritance, and gift taxation is critical for better understanding their roles in promoting economic growth, reducing inequality, and funding public goods and services. Explore the novel comprehensive compilation of data related to the evolution of estate, inheritance, and gift taxation across countries. It contains information on full tax schedules, marginal tax rates, tax revenues, and exemption thresholds.

Key Tax Features

World Maps

Visualize tax rates, revenues, and exemption thresholds across countries.

view

World maps

Rates, Revenues, and Thresholds

Visualize tax rates, revenues, and exemption thresholds across countries.

Estate, inheritance, and gift tax world maps thumbnail

Start here to scan how the main tax features differ across jurisdictions.

Open Maps

World maps

Selection Guidance

View maps and histograms of top marginal tax rates, tax revenues, and exemption thresholds.

Estate, inheritance, and gift taxes country view thumbnail

Switch from the map to a country view when you need a closer look at one tax system.

Key Tax Features

Graphs

Compare any two key features over time and by country.

view

Graph views

Time Trends by Country

Compare any two key features over time and by country.

Estate, inheritance, and gift taxes graphs thumbnail

Explore time trends side by side to see how tax features move together.

Open Main View

Graph views

Country Comparison Modes

Country comparison: time series and scatterplots.

Estate, inheritance, and gift taxes line graphs thumbnail

Move from line graphs to scatterplots when you want a different comparison lens.

Time Trends Scatterplots

Full Tax Schedules

Country and Comparison Views

Visualize the tax rate applying to all inheritance or estate values in a country for the selected years. Compare countries' tax rates applying to all inheritance or estate values in a single year.

view

Tax schedules

Country View

Visualize the tax rate applying to all inheritance or estate values in a country for the selected years.

Estate, inheritance, and gift taxes full tax schedules thumbnail

Use the schedule view to see the full rate structure rather than just summary metrics.

Open View

Tax schedules

Country Comparison

Compare countries' tax rates applying to all inheritance or estate values in a single year.

Estate, inheritance, and gift taxes country comparison thumbnail

Line up countries to compare how the schedules differ at the same moment in time.

Open View
/

Data Sources Library: Taxes on Wealth

A full list of sources for this database is available in the Taxes on Wealth section of the Data Sources Library.

View Data Sources
Stone Center on Socio-Economic Inequality
Graduate Center, CUNY
Roma Tre University
© 2023 CUNY Graduate Center