Taxes on Wealth

This category contains research focused on estate, inheritance, and gift taxes: the taxation of transfers of wealth between people, whether during life or at death. It includes work on tax design, implementation strategies, and behavioral responses. It is distinct from the Wealth Taxation category, which covers taxes levied directly on net wealth rather than taxes on inter vivos gifts, estates, or inheritances.

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