Estate, Inheritance, and Gift Taxes

Below you will find all sources used to construct the Estate, Inheritance, and Gift Taxes database, a comprehensive database on the evolution of estate, inheritance, and gift taxation across countries. The database utilizes data from the public sector (e.g., legislation and tax documents, national and international organization reports, etc.) and private sector (e.g., consultancy and financial groups), as well as academic research. Links to technical documents and a description of the structure of the warehouse can be found on the Data and Documentation page.