Reforming inheritance tax systems: Four guiding principles

Inheritance tax systems can play an important role in increasing social equality, yet across the world, these systems often struggle to achieve their intended aims. Étienne Fize, Nicolas Grimprel and Camille Landais outline four key ways in which they can be improved and reformed for modern conditions.

Publisher: EUROPP Blog – European Politics and Policy/London School of Economics. Author(s):  Étienne Fize, Nicolas Grimprel, Camille Landais Date: 25.11.2022 Link to Article