Inheritance Taxation in the EU

The sustainability of public finances remains a challenge for EU countries. To boost recovery recover from the pandemic, Governments have been supporting societies, which are faced with high inflation and an energy crisis. Structural problems, such as an ageing society, are adding to the budgetary needs.

Taxing inheritance can contribute to additional revenue, while limiting adverse effects of taxes on growth and, at the same time, reducing inequalities. Recent evidence suggests that asset accumulation and concentration through inheritance may result in larger amounts of wealth being transferred among the wealthiest population, thus opening up the income gap in societies.

Inheritance taxation may also contribute to closing loopholes of tax avoidance. Wealthy individuals at the top of the income distribution make extensive use of tax planning to lower their tax liability. While evidence have increased in recent years on the links between inheritance, wealth inequality and tax avoidance, yet, our understanding of the interlinkages remains limited.

To address these issues, this workshop aims to provide a space for academics and policymakers to discuss the latest evidence, developments and links between inheritance taxation, inequality and tax avoidance. Furthermore, it aims to provide participants with the latest evidence in this field and to project policy forward that would help determine options for policy reforms. This is a free hybrid workshop that takes place in the Seville (Spain) site of the JRC and can also be followed online after registration.