Passing On: Options for Reforming Inheritance Taxation. Corlett, A. Technical Report Resolution Foundation, 2018.
Passing On: Options for Reforming Inheritance Taxation [pdf]Paper  Passing On: Options for Reforming Inheritance Taxation [link]Website  abstract   bibtex   
Over the past 18 months research for the Intergenerational Commission has illustrated that, in a range of areas, the assumption that each generation will do better than the one before it is under pressure. This paper is one of a series that moves beyond the diagnosis of these problems to consider what action is needed to address generational living standards challenges. The Intergenerational Commission’s final report will recommend a specific suite of reforms across a broad range of policy areas. In this paper, we present policy options that incorporate ideas from leading thinkers, history and abroad, and set out the strengths and weaknesses of different policy approaches. Here we look at options for reforming or replacing inheritance taxation.

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