Laura Widdershoven

  School of Business and Economics | Bachelor Fiscal Economics

The influence of the inheritance tax on economic dynamics

Laura's elevator pitch
The inheritance tax is a widely debated fiscal tool aimed at redistributing wealth and promoting equity. My thesis analyzes its influence on economic dynamics, focusing on its effects on individual behaviors, wealth accumulation, and societal fairness. While the tax aims to foster equal opportunities, design flaws - such as loopholes exploited by the wealthy - undermine its effectiveness, shifting tax burdens to the middle class and diminishing economic growth. By examining studies on both positive and negative impacts, this thesis emphasizes the need to reform inheritance tax frameworks to better balance fairness, economic efficiency, and wealth redistribution.