Inheritance Taxation in Ageing Europe
‣ Demographic ageing raises fiscal pressure while expanding the potential inheritance-tax base
‣ Inheritance taxes currently raise little tax revenues relative to the size of inherited wealth while inheritance flows are projected to rise strongly in the coming decade.
‣ The above features are prominent in the cases of France, Germany, Italy and Spain, which are analysed in this note using the JRC model INTAXMOD.
‣ Our results suggest that the tax revenues obtained from reformed inheritance tax systems could be sizeable, depending on their design. Yet the potential tax revenues obtained would not compensate the projected cost of ageing population.
BARRIOS Salvador;
CRUCES Hugo;
GRUNBERGER Klaus;
2026-06-19
European Commission
JRC147285
https://publications.jrc.ec.europa.eu/repository/handle/JRC147285,
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