Abstract
The preceding chapters have given normative and positive implications for the optimal taxation of bequests, summarizing literature on common bequest motives and evolving new aspects for wealth transfers of the very rich. On the basis of these criteria this chapter briefly analyzes and assesses current bequest tax systems of selected industrialized countries. It can be shown that the application of wealth transfer taxes is still persistent in many western democracies, however, tax design varies widely, and latest tax reforms exhibit a decreasing trend in wealth transfer taxation (Table 5.1).KeywordsWealth TransferExemption LevelSwiss CantonExcessive TaxationIntergenerational Wealth TransferThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
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