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Estates; gifts

- eg, estate and gift duties; inheritance taxes
- see also Assets; Older people; Savings

Annuity and estate taxation in an entrepreneurship model

Cagri Kumru and Arm Nakornthab, ARC Centre of Excellence in Population Ageing Research (February 2016). This paper analyses the interaction between estate taxation and annuity demand both analytically and quantitatively.


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

David Richardson, The Australia Institute (February 2016). 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.


Death to the Death Tax

Stuart Adam and Carl Emmerson, Institute for Fiscal Studies (April 2014). Last week the UK Prime Minister, David Cameron, stated that he would like to increase the inheritance tax (IHT) threshold, reviving memories of the 2010 Conservative Party manifesto pledge to increase the threshold to £1 million. Such a reform would leave IHT affecting few estates and bringing in little revenue, perhaps raising the question of whether it was worth continuing with the tax at all. But equality of opportunity concerns might point to an alternative direction for reform with the replacement of IHT with a tax on lifetime receipts. At the very least IHT is in need of reform.


Associate Professor Miranda Stewart Statement of Reform Priorities
Miranda Stewart (September 2011)

Miranda Stewart’s statement of taxation reform priorities in preparation to the Tax Forum 4-5 October 2011.


Why we should put an inheritance tax back into the spotlight
Frank Stilwell, The Conversation (28 June 2011)

An opinion piece on the efficacy and viability of an inheritance tax in Australia.


Death duty resurrection
Mark Carnegie, Business Spectator (1 October 2010)

Commentary piece: An inheritance tax deserves a rational discussion at the tax summit as it's simply unfair that #39œAustralia’s luckiest sperm club' lives tax free, while the rest of us pay up to 50 cents in the dollar.