@techreport{Schechtl2021,
  type = {{{LWS Working Paper Series}}},
  title = {Inheritance Taxation in Comparative Perspective},
  author = {Schechtl, Manuel},
  year = {2021},
  month = jun,
  number = {35},
  institution = {LIS},
  url = {https://www.lisdatacenter.org/wps/lwswps/35.pdf},
  urldate = {2023-12-03},
  abstract = {The role of inheritances for wealth inequality has been frequently addressed. However, until recently, comparative data has been scarce. This paper compiles inheritance tax information from EY Worldwide Estate and Inheritance Tax Guide and combines it with microdata from the Luxembourg Wealth Study. The results indicate substantial differences in the tax base and the distributional potential of inheritance taxation across countries.},
  keywords = {Cross-National Comparisons,Estate Inheritance and Gift Taxes}
}

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