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
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