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Model Double Taxation Convention on Estates and Inheritances and on Gifts
1983
Persistent link: https://www.econbiz.de/10012449888
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Life expectancy at 65
OECD - 20XX
Life expectancy at age 65 years old is the average number of years that a person at that age can be expected to live, assuming that age-specific mortality levels remain constant. However, the actual age-specific death rate of any particular birth cohort cannot be known in advance. If rates are...
Persistent link: https://www.econbiz.de/10013525498
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Tax on property
OECD - 20XX
include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift …
Persistent link: https://www.econbiz.de/10013528674
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Wealth distribution
OECD - 20XX
The Wealth distribution database provides data that refer to the distribution of real and financial assets and liabilities across households (rather than across persons or adults), with no adjustment made to reflect differences in household size (which is the convention used by the OECD when...
Persistent link: https://www.econbiz.de/10013526240
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Inheritance Taxation in OECD Countries
OECD - 2021
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and … inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and … examines the design of inheritance, estate and gift taxes in OECD countries. The report concludes with a number of reform …
Persistent link: https://www.econbiz.de/10012630647
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The role and design of net wealth taxes in the OECD
OECD - 2018
Persistent link: https://www.econbiz.de/10011867931
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The Role and Design of Net Wealth Taxes in the OECD
OECD - 2018
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It...
Persistent link: https://www.econbiz.de/10012451085
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Inequalities in household wealth and financial insecurity of households
OECD - 2021
The financial insecurity of households is a growing concern across OECD countries, particularly for those in the bottom half of the wealth distribution. These households lack the necessary resources to cope with income shocks. In the run-up to the COVID-19 crisis, many households were...
Persistent link: https://www.econbiz.de/10014324576
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Wealth distribution (Edition 2021)
OECD - 2021
The Wealth distribution database provides data that refer to the distribution of real and financial assets and liabilities across households (rather than across persons or adults), with no adjustment made to reflect differences in household size (which is the convention used by the OECD when...
Persistent link: https://www.econbiz.de/10013377081
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Gross pension wealth
OECD - 20XX
Gross pension wealth shows the size of the lump sum that would be needed to buy a flow of pension payments equivalent to that promised by the mandatory pension system in each country. It is affected by life expectancy and by the age at which people take their pensions, as well by as indexation...
Persistent link: https://www.econbiz.de/10013523951