The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law …

, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while … about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate …