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Reforming the Tax System for the 21st Century The Mirrlees Review
Research

Taxation of wealth and wealth transfers


AUTHORS: Emma Chamberlain ; Carl Emmerson
COMMENTATORS: Martin Weale

This chapter will look at the taxation of land and property, wealth more generally, gifts, trusts and inheritance.

Related papers and presentations

PLEASE NOTE: presentations from the September meeting represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Wealth and wealth transfer taxation
Robin Boadway
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
23 Feb 2008 , Presentations

Taxation of wealth and wealth transfers
Helmuth Cremer
This presentation was delivered at the IFS Residential Conference 2007.
24 Apr 2007 , Presentations

Taxation of wealth and wealth transfers
Robin Boadway, Emma Chamberlain and Carl Emmerson
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 Apr 2007 , Conference Papers

See all people involved with the review

The Review is funded by the Nuffield Foundation and the ESRC.

Economic and Social Resaerch Council        The Nuffield Foundation
Publication details

Oxford University Press

Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds), ISBN: 978-0-19-955375-4, Oxford University Press: April 2010

Tax by Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba, ISBN: 978-0-19-955374-7, Oxford University Press: September 2011.

Hard copies of both volumes are available from IFS

Both volumes are available to download free of charge on this site.