Surprise me when I’m dead: Revisiting the case for estate duties

by David Richardson

This paper argues that an estate tax would make a useful contribution to the government’s tax armoury. The aging of the population means that the tax base is likely to be expanding well into the future. In addition the estate duty is useful because it is levied at a time when the one who accumulated the assets no longer needs them and the beneficiaries have not got used to owning them.

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