关键词: OECD, 遗产税, 财富公平

Abstract: The unfair distribution of wealth has become a worldwide problem, and the inheritance tax, as a policy tool to regulate wealth equity, has been widely cited in the world. The analysis on OECD countries of inheritance tax policy and practice found that: firstly, the inheritance tax is more of the promotion of a wealth fair policy symbol and not the main tool of fiscal financing; secondly, inheritance tax can be a useful complement to a personal income tax and property tax to promote equitable distribution; thirdly, the levy of inheritance tax requires a certain social and cultural foundation and perfect property registration and evaluation system; finally, in the face of increasingly widening income gap between rich and poor, China can consider, after completing the change from business tax to value added tax successfully and a new round of personal income tax and real estate tax reform, levying the inheritance tax during the "14th Five Year" period.

Key words: OECD, inheritance tax, wealth equity