Taxation of wealth and wealth transfers

Published on 20 April 2007

This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

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<p><p>This paper looks at the taxation of land and property, wealth more generally, gifts, trusts and inheritance. </p><p></p><p> </p><p></p><p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents 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.</p>

    Authors

    Carl Emmerson
    Carl Emmerson

    Deputy Director

    Carl, a Deputy Director, is an editor of the IFS Green Budget, an expert on the UK pension system and sits on the Social Security Advisory Committee.

    Report details

    DOI
    10.1920/re.ifs.2024.0545
    Publisher
    IFS

    Suggested citation

    R, Boadway and E, Chamberlain and C, Emmerson. (2007). Taxation of wealth and wealth transfers. London: IFS. Available at: https://ifs.org.uk/publications/taxation-wealth-and-wealth-transfers (accessed: 10 December 2024).

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