The sustainability of public finances remains a challenge for EU countries.
Taxing inheritance can contribute to additional revenue, while limiting adverse effects of taxes on growth and, at the same time, reducing inequalities.
In this free, hybrid workshop co-organised by EU Tax Observatory and the Joint Research Centre, policy makers and academics will discuss the latest evidence on inheritance taxation and explore policy options.
To follow the workshop online join here.
To attend in person (Seville, Spain) contact us (see email below).
- fiscal policy | tax | inheritance | social inequality | tax avoidance | public finance
- Friday 1 July 2022, 09:25 - 13:05 (CEST)
- Sevilla, Spain
- Live streaming available
Programme
- 1 Jul 2022, 09:25 - 09:30 (CEST)Welcome
Salvador Barrios (Joint Research Centre, European Commission)
- 09:30 - 11:30 (CEST)Inheritance Taxation: Evidence for the EU
Co-chaired by Panayiotis Nicolaides (EU Tax Observatory) and Salvador Barrios (Joint Research Centre, European Commission)
9.30 – 10.10
David Seim (Stockholm University)
How do inheritance shape wealth inequality?
Theory and Evidence from Sweden10.10 – 10.50
Andreas Thiemann (Joint Research Centre, European Commission)
INTAXMOD Inheritance and Gift Taxation in the Context of Ageing
10.50 – 11.30
Mariona Mas Monserrat (IEB Associate)
What Happens When Dying Gets Cheaper?
Behavioural Responses to Inheritance Taxation - 11:30 - 12:00 (CEST)Coffee break
- 12:00 - 13:00 (CEST)Policy Panel: Inheritance Taxation, Inequality and Tax Avoidance
Moderated by Beatriz Ríos (Freelance EU reporter)
Diego Martínez-López (Pablo Olavide University, Seville, Fedea)
Laurent Bach (ESSEC, IPP)
Sarah Perret (OECD)
Erich Kirschler (University of Vienna) - 13:00 - 13:05 (CEST)Summary & Conclusions
Salvador Barrios (Joint Research Centre, European Commission)
- 13:05 - 14:00 (CEST)Networking lunch
Practical information
- When
- Friday 1 July 2022, 09:25 - 13:05 (CEST)
- Where
- Joint Research Centre - Seville siteEdificio Expo, C. Inca Garcilaso, 3, 41092 Sevilla Sevilla, Spain
- Who should attend
- Academia, policy makers, practitioners, tax modellers
- Languages
- English
- Organisers
- EU Tax Observatory | Joint Research Centre
Description
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.
Contacts
General contact
- jrc-b2-secretariatec [dot] europa [dot] eu