Wealth and Inheritance Tax

This specialized course offers a deep dive into the complex policy, legal, and administrative issues surrounding **wealth and inheritance taxation**. Amidst rising concerns over wealth inequality, these taxes are gaining renewed political interest as instruments for revenue generation and income redistribution. We will explore the economic rationale, international design variants (net wealth tax, estate duty, inheritance tax), and the significant administrative challenges, including valuation, avoidance, and capital flight. The course provides a rigorous analysis of the trade-offs between equity and efficiency, equipping participants to critically evaluate proposals for implementing or reforming wealth transfer taxes.