General warehouse structure
This section provides a comprehensive overview of the general structure of the data warehouse of the GC Wealth Project.
The data warehouse is organized in long format with a total of nine columns.
First of all, important information codifying the nature of the variable listed in the warehouse is stored in the column named varcode, and this is detailed in its own subsection below. Two additional columns store values related to each varcode. On the one hand, the column value stores numerical values like amounts in nominal currency, indices, shares, or rates. On the other hand, the column value_str stores textual information, such as details on how taxes are applied in a given country.
There are five additional columns providing geographical and temporal information, population of reference, and sources (GEO, GEO_long, year, percentile, source). The GEO column refers to 2-character ISO codes for countries, while the GEO_long column refers to their full name. The year column is an integer variable, while the percentile column defines the population to which each observation corresponds. This is a string variable that takes values such as “p0p100” when observations refer to the whole population, as mostly happens with the Wealth Topography dashboard. Other percentiles, as appear in the Wealth Inequality Trends section, can be defined using values between 0 and 100. For instance, the top 0.1% share of the population would be referred to as “p99.9p100”. The source column contains information about the identifier of the specific source of the data.
Finally, the variable longname is a string variable providing a description in plain language of each observation. This is defined automatically by an algorithm that draws all labels from our codebook/dictionary file (named dictionary.xlsx), available in our GitHub repository.
Warehouse Columns
GEO
GEO_long
year
percentile
varcode
value
source
longname
last_update
Importantly, the data warehouse is also available in a more detailed version, which contains a long list of descriptive metadata information. The complete warehouse is warehouse_meta. Metadata include information such as comments on the methodology used to compile the data, and any limitations or caveats associated with the data, as well as detailed information about the definition of our variables, units of analysis, and full spelling of the sources of data, including links to full curated bibliographic citation details. The metadata version is essential for researchers and analysts who require a deeper understanding of the underlying data and its quality. It is available for download alongside the warehouse and can also be accessed through our website and repository.
The varcode
The varcode column allows users to identify the variable and concept at hand. It is also designed to indicate information about the specific warehouse section and sector, as well as section-specific information. Each varcode variable has a pre-determined structure, and consists of five main components: Section, Sector, Variable Type, Concept, and Section-Specific info.
The first 1-digit component, Section, defines the broad section in which the variable belongs, such as the Wealth Inequality Trends or the Wealth Topography section.
The 2-digit Sector component provides additional granularity, such as the specific institutional sector being measured, e.g., the Household sector including the Non-Profit Institutions Serving Households.
The 3-digit Variable Type component denotes the type of variable being measured, e.g., the Gini coefficient, Top or Bottom shares, a tax threshold, or aggregate wealth.
The 6-digit Concept component provides more detailed information about the variable being measured, such as the specific metric being used, while the 2-digit Section-Specific component can be used to further characterize the variable within a particular section of the warehouse (e.g., in the context of the Estate, Inheritance, and Gift Taxes section, each variable will be associated to a particular tax bracket if necessary).
Table: Section codes
| code | label | description |
|---|---|---|
| x | Estate, Inheritance, and Gift Taxes | The Estate, Inheritance, and Gift Taxes section contains a comprehensive database on the evolution of estate, inheritance, and gift (EIG) taxation, both across countries and (forthcoming) across the U.S. states. This section focuses on the taxation of wealth transfers, that is, transfers from one household or individual to another, either when the donor is living (inter vivos gifts) or at the time of the donor’s death (bequests). When assessing taxes, we distinguish among three types of taxes: those levied on estates (on the total amount bequeathed), on inheritances (on amounts received by individual recipients), and on gifts (given by living donors). The EIG sections contain information on statutory tax schedules, marginal tax rates, top marginal rates, exemption thresholds, and tax revenues. Information on effective taxation is also derived and presented. Understanding how governments tax these transfers is essential because bequests, inheritances, and inter vivos gifts are crucial economic resources for households and because their scale has increased substantially in recent decades relative to total national income. |
| t | Wealth Inequality Trends | The Wealth Inequality Trends section presents the first comprehensive compilation of cross-national time-series data on wealth inequality. This section contains wealth inequality indicators (such as top shares and Gini coefficients) for many countries, as estimated in the existing literature for several countries. These data are accompanied by Method Tables that provide systematic assessments of the underlying concepts, methods, and sources for the estimation of wealth inequality trends. This section provides access to, and detailed information about, wealth inequality across countries and over time — in a single venue. To date, there is no comprehensive database that offers “off the shelf” indicators for researchers or others interested in wealth inequality levels and trends. Estimates of wealth distributions are much less settled than those of income distributions, and there is substantial controversy about how wealth inequality has evolved in recent years. A core value-added of this section of our dashboard is that users have access to detailed information about the values provided and methodological information that will help them to navigate the inevitable complexity. |
| p | Wealth Topography | The Wealth Topography section includes cross-country data that captures, at the aggregate level, the evolution of household portfolios of assets and debt. Assets are metaphorically represented as “mountains and hills,” while debts are visualized as “seas” of debt. The data come from national accounts, household surveys, and a range of research projects and reports. These data offer a unique view of aggregate household balance sheets. Country-specific portfolios are shaped by, and reflect, national characteristics, including demographic trends, inflation and interest rates dynamics, features of financial and credit markets, the relative importance of stock exchanges versus banking systems, the strength of asset management industries, and the preferential tax treatment of assets, as well as the preferences of households and the generosity of pensions systems. |
| i | Inheritance Trends | The section on Inheritance Trends is coming soon. |
| z | Supplementary Variables |
Table: Sector codes
| code | label | description |
|---|---|---|
| na | National Level | The national sector gathers together all economic units controlled by residents' institutional sectors, such as government, households, businesses, and non-profits. It is distinct from the rest of the world sector. |
| hs | Households | The household sector gathers together all individuals or group of individuals who live together, who pool their income and wealth, and make joint economic decisions (e.g., consumption). The household sector is one of the institutional sectors constituting the national economy. |
| hn | Households & NPISH | The households and NPISH sector (non-profit institutions serving households) gathers together households (all individuals or group of individuals who live together, who pool their income and wealth, and make joint economic decisions) and non-profit organizations that primarily provide services to households (such as charities, religious institutions, and social clubs). The household and NPISH sector is one of the institutional sectors constituting the national economy. |
| np | NPISH | The NPISH (non-profit institutions serving households) sector gathers together non-profit organizations that primarily provide services to households. This includes organizations such as charities, religious institutions, and social clubs. The NPISH sector is one of the institutional sectors constituting the national economy. |
| gg | General Government | The government sector includes all levels of government in a country, such as federal, state, and local governments. This sector also includes public corporations that are owned and controlled by the government, such as public utilities or transportation companies. |
Table: Variable Type codes
| code | label | description |
|---|---|---|
| dsh | Share of Total Net Wealth | The share of total net wealth refers to the percentage of the overall net wealth that individuals, household, or group owns. Net wealth is the value of assets (such as property, investments, and savings) minus any liabilities (such as debts or loans). For example, if the total net wealth of a country is €10,000 billion and a group's net wealth is €2,000 billion, their share of total net wealth would be 20%. |
| csh | Composition Share | Composition share refers to the proportion or percentage of a particular category or component within a larger group or total. In the context of a wealth portfolio, composition share would refer to the percentage of a household's or a country's total wealth that is invested in a particular asset class, such as stocks, bonds, real estate, or cash. For example, if an individual's total wealth is €1 million and €400,000 of that is invested in stocks, the composition share of stocks in their wealth portfolio would be 40%. |
| rat | Rate | In general, a rate can be expressed as a percentage. For instance, the marginal inheritance tax rate is the amount of tax that is paid on an additional dollar of inheritance received. It represents the rate at which a person's tax liability increases as their inheritance increases. The concept can also be applied to the saving rate which refers to the percentage of disposable income that is saved or not spent on consumption. |
| gin | Gini Coefficient | The Gini coefficient is a statistic that summarizes the overall distribution of income or wealth that is commonly published by statistical agencies. The coefficient ranges from 0 (perfect equality) to 100 (maximum inequality). A Gini coefficient of G per cent means that, if we take any 2 households from the population at random, the expected difference is 2G per cent of the mean. So that a rise in the Gini coefficient from 30 to 40 per cent implies that the expected difference (in wealth for instance) has gone up from 60 to 80 per cent of the average wealth. |
| avg | Average Wealth | Average wealth refers to the total value of assets (such as property, savings, investments, and other financial assets) owned by a group of individuals or households divided by the total number of individuals or households in that group. |
| rto | Ratio | A ratio describes the relationship between two quantities and is expressed as the quotient of one quantity divided by another. For example, if a country's total private net wealth is €10,000 billion and its total national income is €2,000 billion, the ratio of private wealth to national income is 5 to 1, as total private wealth is five times the amount of national income. |
| thr | Threshold | A threshold represents a minimum or maximum value that must be met or exceeded, for instance, the minimum value of net wealth that is needed for an individual to belong to the group of the richest 1% of adults, or the maximum value of net wealth that is needed for an individual to belong to the group of the poorest 50% of adults. |
| cat | Categorical Variable | A categorical variable represents data that can be divided into groups or categories. |
| agg | Aggregate | Aggregate value for a given institutional sector. The value is reported without knowing whether transactions that occur between units within the same sector are eliminated or kept during the aggregation. |
| agc | Aggregate (Consolidated) | Aggregate value for a given institutional sector for which transactions that occur between units within the same sector are eliminated. |
| agn | Aggregate (Non-consolidated) | Aggregate value for a given institutional sector for which transactions that occur between units within the same sector are not eliminated. This may result in double-counting of assets and liabilities |
| tot | Total | Represents the total value of a variable. For instance, total population, or total revenue raised from the inheritance tax. |
| str | String | String variables are used to store textual data. |
Table: Wealth Concept codes
| code | label | description |
|---|---|---|
| netwea | Net Wealth | Net wealth is the sum of all tangible assets (real estate properties and land, valuables, plants, machineries, equipment, etc.) and intangible assets (stocks, bonds, balances of current, saving, and investment accounts, private pension and life insurance funds, etc.) minus the sum of all debts and liabilities (mortgages, loans, and credit card debt). |
| nnhass | Financial Assets & Fixed Capital of Personal Businesses | Sum of all financial assets (such as stocks, shares or equities in corporations and quasi-corporations, corporate and government bonds, mutual funds, cash, current, savings and investment accounts, time deposits or certificates of deposit (CDs), accumulated balance in private pension funds, cash or reserve value of life insurance funds, etc.) and the fixed capital stock of small personal businesses of producer households (such as plants, machinery, equipment, inventories, software, and goodwill). |
| fliabi | Debt | Debts, or liabilities, are financial obligations that generally result from borrowing. For households, the most common form of debt is the mortgage, a loan taken out by an individual or a household to purchase a home or other real estate properties. Other forms of debt include credit card debts, auto loans, and student loans. |
| facdbl | Cash, Deposits, Bonds & Loans | Cash can be held in the form of banknotes, coins, or digital currency. Bonds represent a loan made by households to a corporation or government entity and provide a fixed return to the investor in the form of interest payments. Deposits include both current accounts (available on demand) and savings accounts (generally interest-bearing instruments with limited withdrawal). Loans are the money lent to individuals or households for which they owe the principal and interests to the creditors. |
| faeqfd | Stocks, Business Equities & Fund Shares | Stocks (or shares) and business equities are securities representing the ownership in a corporation or quasi-corporation and entitling the holder to a portion of the company's profits. Fund shares represent the participation in mutual or investment funds which are investment vehicles that pool together money from multiple investors to purchase a portfolios of securities such as stocks, bonds, or other assets. |
| falipe | Pensions & Life Insurance | Private pension assets refer to funds that are set aside by an individual (or an employer) to provide income during retirement (excluding public pension and social security schemes). Pension assets can take the form of defined benefit plans (retirement income benefits are fixed) or defined contribution plans (retirement income benefits are dependent on contributions). Life insurance assets refer to the cash value or reserve value of a life insurance policy (where the policyholder pays premiums in exchange for a death benefit that is paid out to their beneficiaries upon their death). |
| nfabus | Fixed Capital of Personal Businesses | Fixed capital of small personal businesses represents the non-financial assets that are used by a small personal business to produce goods or services and to support the ongoing operations of the business. This category includes both tangible assets (such as plants, machineries, equipment, inventories, valuables) and intangible assets (such as software and goodwill). |
| nfadur | Durable Goods | Durable goods are goods used by households and individuals for consumption that may be used repeatedly over time (such as appliances, furniture, vehicles, boats, aircrafts, jewelries, antiques, works of art, and collections). |
| offsho | Offshore Financial Wealth | Total value of bank deposits, and portfolios of financial securities held in offshore accounts and likely unreported in official statistics (but excluding foreign real estate, or valuables and works of art held abroad in vaults and “freeports”). |
| etnwea | Wealth at Death | Wealth left at death refers to the value of all possessions, tangible and intangible assets left at death. |
| nfahou | Housing & Land | Housing identifies the value of residential buildings or structures that are owned by households (may include single-family homes, apartments, condominiums, and other types of housing). Land assets include agricultural land, residential land, commercial land, and industrial land. The value land on which housings are constructed is instead typically included in the value of housing assets. |
| curren | Currency | Default currency (unless otherwise specified in the variable) |
| conver | Source Currency | Source currency |
| eigsta | Transfer Tax Indicator | Whether or not the country levies estate, inheritance, or gift taxes for the given year. |
| eigfir | First Year for EIG Taxes | The first year any modern transfer tax (i.e., not including stamp or probate filing taxes) is introduced. |
| esttax | Estate Tax Indicator | Whether or not there is an estate tax (taxes that are levied on the entire estate of a decedent person upon whose death the ownership of the property is being transferred). |
| giftax | Gift Tax Indicator | Whether or not a separate gift tax (other than estate or inheritance tax) is applicable. That is, whether or not gifts are taxable at all points in a decedent's lifetime. |
| inhtax | Inheritance Tax Indicator | Whether or not there is an inheritance tax (tax levied on individuals who inherit property based on the value of their inheritance). |
| itaxre | Inheritance Tax by Relationship | Whether or not the inheritance tax varies by relationship between decedent and recipient. |
| ieexem | Alternate Type Exemption | In the case of inheritance taxes, whether or not the exemption threshold for an inheritance tax applies to the overall estate as opposed to any individual recipient's share. Alternatively, if an estate tax applies, whether or not there is variation in the exemption (based on the recipient's relationship with the decedent). |
| gifuni | Gift Tax Unification | Whether or not the gift tax has the same rates and treatment as the inheritance or estate tax. |
| gifint | Gift Tax Integration | Whether gifts are included as part of an estate/inheritance for the decedent's lifetime, or for a given number of years. |
| totrev | Total Revenue | Total EIG tax revenue collected at all levels of government in the most recent local currency (Local Currency Units or LCUs). |
| eitrev | Total Revenue from Estate and Inheritance Taxes | Total revenue from estate and inheritance taxes at all levels of government in the most recent local currency (Local Currency Units or LCUs). |
| gifrev | Total Revenue from Gift Taxes | Total revenue from gift taxes at all levels of government in the most recent local currency (Local Currency Units or LCUs). |
| fedrev | Federal Revenue | Federal or central government revenue from EIG taxes in the most recent local currency (Local Currency Units or LCUs). |
| refrev | Regional Revenue | Total revenue from EIG taxes collected by regional governments in the most recent local currency (Local Currency Units or LCUs). For U.S. states with OECD revenue data (2005 onwards), this is aggregate revenue for all U.S. states. For U.S. state data from other sources, this may be specific to the state; see notes and metadata for details. |
| locrev | Local EIG Revenue | Total revenue from estate, inheritance, and gift taxes collected at the local level in the most recent local currency (Local Currency Units or LCUs). |
| tprrev | Total Revenue from EIG taxes as % of Tax Revenue | Total revenue from estate, inheritance, and gift taxes as a proportion of the total tax revenue for all levels of government. |
| fprrev | Federal Revenue from EIG taxes as % of Tax Revenue | Federal or central government revenue from estate, inheritance, and gift taxes as a percentage of total revenue from federal taxes. |
| rprrev | Regional Revenue from EIG taxes as % of Tax Revenue | Regional or state government revenue from estate, inheritance, and gift taxes as a percentage of total revenue frome regional taxes. |
| lprrev | Local Revenue from EIG taxes as % of Tax Revenue | Local government revenue from estate, inheritance, and gift taxes as a percentage of total revenue from local taxes. |
| trvgdp | Total Revenue from EIG Taxes as a Percentage of GDP | Total revenue from estate, inheritance, and gift taxes as a percentage of GDP. |
| frvgdp | Federal Revenue from EIG Taxes as a Percentage of GDP | Federal or central government revenue from estate, inheritance, and gift taxes as a percentage of GDP. |
| rrvgdp | Regional Revenue from EIG Taxes as a Percentage of GDP | Regional or state government revenue from estate, inheritance, and gift taxes as a percentage of GDP. |
| regeig | Regional Wealth Transfer Tax | Whether or not there are transfer taxes at the regional level. |
| regonl | Regional Wealth Transfer Taxes Only | Whether or not transfer taxes only apply at the regional level. |
| notess | Notes | Notes about any variables pertaining to gift integration, EIG taxes, or revenue from EIG taxes. |
| chiexe | Child Exemption | The exemption amount normally applicable for children (assuming no additional exemptions, credits or relief). |
| adexem | Exemption for Exemption Adjusted Tax Bracket | The statutory maximum value of an estate or inheritance on which an EIG tax is not owed, adjusted to include the exemption amount in the rate schedule as a zero bracket, if needed. The adjusted schedule transforms the tax brackets so that exemption thresholds in the form of credits and true exemptions (tax credit applied to final tax bill and estate net the exemption threshold) are all listed as 'zero brackets' (i.e., embedded in the first bracket at a 0% tax rate). Includes an exemption of zero if exemption is not applicable (i.e., no tax applicable). Information applies to closest relatives (i.e., children). |
| ad1lbo | Lower Bound for Exemption Adjusted Tax Bracket | The value of estates or inheritances over which the tax rate applies, adjusted to include the exemption amount in the rate schedule as a zero bracket, if needed. The adjusted schedule transforms the tax brackets so that exemption thresholds in the form of credits and true exemptions (tax credit applied to final tax bill and estate net the exemption threshold) are all listed as ‘zero brackets’ (i.e., embedded in the first bracket at a 0% tax rate). Includes an exemption of zero if exemption is not applicable (i.e., no tax applicable). Information applies to closest relatives (i.e., children). |
| ad1ubo | Upper Bound for Exemption Adjusted Tax Bracket | The highest estate or inheritance value for which the tax rate applies, adjusted to include the exemption amount in the rate schedule as a zero bracket, if needed. The adjusted schedule transforms the tax brackets so that exemption thresholds in the form of credits and true exemptions (tax credit applied to final tax bill and estate net the exemption threshold) are all listed as ‘zero brackets’ (i.e., embedded in the first bracket at a 0% tax rate). Includes an exemption of zero if exemption is not applicable (i.e., no tax applicable). Information applies to closest relatives (i.e., children). |
| ad1tlb | Tax Paid on Lower Bound for Exemption Adjusted Tax Bracket | The amount of estate or inheritance tax owed on the bracket lower bound (portion of the estate or inheritance value that is less than or equal to the lower bound), adjusted to include the exemption amount in the rate schedule as a zero bracket, if needed. The adjusted schedule transforms the tax brackets so that exemption thresholds in the form of credits and true exemptions (tax credit applied to final tax bill and estate net the exemption threshold) are all listed as 'zero brackets' (i.e., embedded in the first bracket at a 0% tax rate). Includes an exemption of zero if exemption is not applicable (i.e., no tax applicable). Information applies to closest relatives (i.e., children). |
| ad1smr | Tax Rate for Exemption Adjusted Tax Bracket | The rate of taxation on estate or inheritance values between the bracket lower bound and the bracket upper bound, adjusted to include the exemption amount in the rate schedule as a zero bracket, if needed. The adjusted schedule transforms the tax brackets so that exemption thresholds in the form of credits and true exemptions (tax credit applied to final tax bill and estate net the exemption threshold) are all listed as 'zero brackets' (i.e. embedded in the first bracket at a 0% tax rate). Includes an exemption of zero if exemption is not applicable (i.e. no tax applicable). Information applies to closest relatives (i.e., children). |
| finnot | Final Notes | Final Notes |
| relnot | Related Tax Notes | Notes about other wealth or other asset taxes |
| gtopra | Top Rate for Gift Tax | The highest statutory rate for gift taxes across all recipients. This figure equals 0 for any country-year for which there are no gift taxes. |
| toprat | Top Rate for Estate/Inheritance Tax | The highest statutory rate for estate or inheritance taxes for closest relatives (i.e., children) when applicable, unless specified otherwise. This figure equals 0 for any country-year for which there are no taxes. |
| etopra | Top Rate for Estate Tax | The highest statutory rate for estate taxes. This figure equals 0 for any country-year for which there are no taxes. |
| itopra | Top Rate for Inheritance Tax | The highest statutory rate for inheritance taxes for closest relatives (i.e., children) when applicable, unless specified otherwise. This figure equals 0 for any country-year for which there are no taxes. |
| elowra | Lowest Rate for Estate Tax | The lowest statutory rate for estate taxes. This figure equals 0 for any country-year for which there are no taxes. |
| ilowra | Lowest Rate for Inheritance Tax | The lowest statutory rate for inheritance taxes for closest relatives (i.e., children) when applicable, unless specified otherwise. This figure equals 0 for any country-year for which there are no taxes. |
| torac1 | Top Rate Applicable From | The minimum amount including and above which the top rate for estate or inheritances taxes applies. This figure equals 0 for any country-year for which there are no taxes. Note: For visualizations, zeros are suppressed for countries with no records of EIG taxes, and for all years before any recorded taxes for a given country. |
Table: Section Specific codes
| code | label | description | section |
|---|---|---|---|
| ia | Individuals - Adults | Estimates of wealth inequality refer to the distribution across individual holders (depending on the source, at least 15, 16, 18, or 20 years old). In rare cases, this label also refers to individuals assumed to be holding the equivalized wealth of the household. The equivalence scale used in most cases is the “modified OECD scale,”, which gives a weight of 1 to the first adult, of 0.5 to each additional adult, and of 0.3 to each child. This means that total wealth of a family of 2 adults and 2 children is divided by 2.1. In other rare cases, it refers to the distribution across all individuals, irrespective of their age. | Wealth Inequality Trends |
| es | Individuals - Adults (equal split) | Total wealth of the household is divided equally between the two adult partners. Adults are generally defined as individuals at least 18 or 20 years old. This category could also include cases in which total wealth of the household is divided equally among all members of the household. | Wealth Inequality Trends |
| tu | Tax Units | Data on wealth holding refer to a group of individuals who are subject to the same tax laws (tax unit). In most cases, a tax unit is composed of one or more people who file a tax return together, such as a married couple filing jointly or a family filing as dependents on a parent's tax return. | Wealth Inequality Trends |
| ho | Households | Data on wealth holding refer to a household, defined as a group of people who live together in the same dwelling unit. The members of a household may be related by blood, marriage, or adoption, or they may be unrelated individuals who have chosen to live together for other reasons. | Wealth Inequality Trends |
| ga | Gross Assets | Gross assets are the total value of all assets before subtracting the value of debts and liabilities. | Wealth Topography |
| na | Net Assets | Net assets are the total value of all assets after subtracting the value of debts and liabilities. | Wealth Topography |
| lb | Liabilities | Liabilities are financial obligations or debts that an individual, company, or organization owes to another party. | Wealth Topography |
| __ | Not Applicable | Not Applicable | Wealth Topography |
| 00 | Non-Bracket Specific | A general variable not referring to any specific bracket of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 01 | Bracket n 01 | A tax policy variable applicable to the bracket n 01 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 02 | Bracket n 02 | A tax policy variable applicable to the bracket n 02 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 03 | Bracket n 03 | A tax policy variable applicable to the bracket n 03 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 04 | Bracket n 04 | A tax policy variable applicable to the bracket n 04 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 05 | Bracket n 05 | A tax policy variable applicable to the bracket n 05 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 06 | Bracket n 06 | A tax policy variable applicable to the bracket n 06 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 07 | Bracket n 07 | A tax policy variable applicable to the bracket n 07 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 08 | Bracket n 08 | A tax policy variable applicable to the bracket n 08 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 09 | Bracket n 09 | A tax policy variable applicable to the bracket n 09 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 10 | Bracket n 10 | A tax policy variable applicable to the bracket n 10 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 11 | Bracket n 11 | A tax policy variable applicable to the bracket n 11 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 12 | Bracket n 12 | A tax policy variable applicable to the bracket n 12 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 13 | Bracket n 13 | A tax policy variable applicable to the bracket n 13 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 14 | Bracket n 14 | A tax policy variable applicable to the bracket n 14 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 15 | Bracket n 15 | A tax policy variable applicable to the bracket n 15 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 16 | Bracket n 16 | A tax policy variable applicable to the bracket n 16 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 17 | Bracket n 17 | A tax policy variable applicable to the bracket n 17 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 18 | Bracket n 18 | A tax policy variable applicable to the bracket n 18 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 19 | Bracket n 19 | A tax policy variable applicable to the bracket n 19 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 20 | Bracket n 20 | A tax policy variable applicable to the bracket n 20 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 21 | Bracket n 21 | A tax policy variable applicable to the bracket n 21 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 22 | Bracket n 22 | A tax policy variable applicable to the bracket n 22 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 23 | Bracket n 23 | A tax policy variable applicable to the bracket n 23 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 24 | Bracket n 24 | A tax policy variable applicable to the bracket n 24 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 25 | Bracket n 25 | A tax policy variable applicable to the bracket n 25 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 26 | Bracket n 26 | A tax policy variable applicable to the bracket n 26 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 27 | Bracket n 27 | A tax policy variable applicable to the bracket n 27 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 28 | Bracket n 28 | A tax policy variable applicable to the bracket n 28 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 29 | Bracket n 29 | A tax policy variable applicable to the bracket n 29 of the tax schedule | Estate, Inheritance, and Gift Taxes |
| 30 | Bracket n 30 | A tax policy variable applicable to the bracket n 30 of the tax schedule | Estate, Inheritance, and Gift Taxes |