Optimal inheritance tax rate

Scholars estimate the optimal inheritance tax rate to be around 50%–60% or larger.

In a 2012 article, Thomas Piketty and Emmanuel Saez find that the optimal inheritance tax rate might be as large as 50%–60%—or even higher for top bequests, in line with historical experience.

Author(s): Thomas Piketty, Paris School of Economics | Emmanuel Saez, UC Berkeley and NBER
Date: 19.11.2012
Link to article