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Margit Schratzenstaller (Projektleitung)
Inheritance and Gift Taxation in the Context of Ageing
Aktuelle Forschungsprojekte (in Arbeit)
Studie von: Österreichisches Institut für Wirtschaftsforschung
Auftraggeber: Europäische Kommission
Demographic developments taking place in all European countries lead to ageing societies and a decrease of the labour force and accordingly the labour share in total income. At the same time, the overall progressivity of European tax systems has been eroded over time. Against this background, options to secure the long-term sufficiency and sustainability of European tax systems need to be explored. The proposed project aims at modelling the future wealth distribution in five selected EU member countries to derive inheritances and gifts based on different demographic and wealth projection scenarios. On this basis, various inheritance and gift tax scenarios will be simulated to estimate potential inheritance and gift revenues for a projection period of 30 years.
Forschungsbereich:Makroökonomie und europäische Wirtschaftspolitik