OECD advises Ireland to increase inheritance taxes


That €45-48 is still taxable though, no matter what you do with it. You can hold it in notes and coins to avoid tax, but if you 'use' it, it will be taxable. VAT, CGT, DIRT, CAT are likely to apply no matter what you do with it. I don't understand your point about it previously being subject to tax?
 
I'm suggesting that people should pay less tax on the €100K and some tax on the retained wealth that higher net income generates.
 
A “wealth tax” is a tax on the €45-48!

So it’s double taxation.

Fair enough if the person “does something” with the money and incurs VAT or CAT.

But the fundamental point is that it’s “their” €45.
 
A “wealth tax” is a tax on the €45-48!

So it’s double taxation.

Fair enough if the person “does something” with the money and incurs VAT or CAT.

But the fundamental point is that it’s “their” €45.
So what's the alternative?
Even if we reduce government spending by 10% through efficiency measures that's not the reason new entrants into the economy are at a massive disadvantage relative to those who entered it 20-30 years ago. Capital is increasing in value faster than labour but we tax labour and not capital. In fact we don't tax capital at all unless it is transferred to another person or entity. Again, I'm on the right side of the divide but I find it fundamentally unfair.
 
New entrants are not at a massive disadvantage. That’s the narrative that the whingers want you to believe. There have never been greater opportunities in Ireland than there are now. Some people are just too lazy or too stupid to take advantage of them. Or they want to have their cake and eat it, i.e. go off and do something vocational but also have the lifestyle of someone who’s well-paid.
 
That's just factually incorrect.
 
No I don't have children. Yes I do have lights on the road and yes I do poop and its flushed away. But so does everybody else even those who don't contribute (again either financially or in any other way).

Yes tax revenue is wasted and no one is ever held to account. I would gladly go after those who scam the system but I can't as I am not in politics nor is it seen as politically correct to do so.

The squeezed middle are getting sick and tired of paying for everything. I know anybody in my circle who are the squeezed middle are getting seriously p**sed off with how the economy is being run and who is going to have to "pay" for the pandemic.

Equality is there if people actually put the effort in. Ireland is by no means perfectly equal but it is alot more equal than alot of other places. Third level education has never been more accessible. if you tax wealth retention all you do is reduce peoples desire to better themselves to obtain wealth. You then have a situation where people will not "go the extra mile" if it ends up being taken from them via a wealth tax.

By taxing wealth then people wont bother creating wealth and by doing this if people don't have wealth to rely on when things get bad they end up relying on the State. Take for example a sole trader, why would he take all the risk of building a business and the associated wealth if the State is going to tax it for all his work, stress, risk taking etc. Your scenairo discourages this as the sole trader takes all the risk and the State takes all the gain. Why would any rational individual even try then?
 
A “wealth tax” is a tax on the €45-48!

So it’s double taxation.

Fair enough if the person “does something” with the money and incurs VAT or CAT.

But the fundamental point is that it’s “their” €45.

Ah I follow, a wealth tax in general.

In the context of inheritance tax, ownership ceases with the person and its a de facto transfer and should be taxed. I'm not necessarily arguing for a general wealth tax but id like to see the situation where the €45-48 becomes €50-52, but individuals cannot accumulate resources without productive input (inheritance) or to the detriment of productivity in general. And just to add, more low paid workers should be brought into the net. Both labour and capital taxes should be as broad based and as low as possible.

Crude reductionism at best.
 
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No, the sole trader is being taxed heavily on wealth creation now. It's harder for them to get wealth as their income is taxed at over 50%. I'd like to see a reduction in taxes on wealth creation and a corresponding increase in taxes on wealth retention. That would incentivise the sole trader.

At the moment someone who is sitting in a reasonably modest house in Monkstown is making a net €50,000 a year from capital appreciation. The sole trader, who is providing employment and a social good, has to earn about €110,000 to end up with the same amount of net wealth. I find that unfair.
 
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If you reduce tax on wealth creation then it is going to lead to wealth retention and hence a tax on it.

If someone is sitting in a reasonably modest house in Monkstown then most likely they purchased it many decades ago when interest rates were high, income taxes were high and wages were low in comparison. If a person through either hard work or a bit of luck see there property grow in value then good for them.

Surely these people and by extension their families should benefit from there hard work through out life. Why should a tax be charged on a property simply because of its value? Is this house using a greater amount of street lighting then an identical one in another city?

If someone pays a tax on a property when its value is high and when they pass away and the value of the property has dropped significantly (take 2009 crash etc) should they or their family get a refund on the tax they paid when the property had a "book value" higher than its actually sales value?
 
If you reduce tax on wealth creation then it is going to lead to wealth retention and hence a tax on it.
Exactly.
No, they bought it when interest rates were higher and wages were higher relative to the cost of the house. Those higher interest rates went with higher labour price inflation rates and so a reduction in the relative cost of the mortgage over a shorter period of time (inflation is compound , interest rates are not).
Because we want to next generation to have the same access to capital resources relative to wages, i.e. we want a society where hard work is rewarded rather than a return to a feudal type system where the rich owned everything and passed it on to their children (because that's where we are heading).
No, the tax they pay will reduce as the property price reduces but that's a great point; Stamp duty and transaction taxes are a snapshot of a value in time and so can seem very generous or very punitive depending on appreciation or depreciation. Wealth taxes are fairer as they rise and fall with the value of the asset. I paid over €100k in stamp duty when I bought my last house. It's only now above the value I purchased it for in the early 2000's.
 
It looks like the recommendation by the OECD to raise inheritance taxes was not unique to Ireland, they recommended that other OECD countries do the same , I see it also reported in the UK media but it did not get anything like the attention it got here. The Uk don't treat these organisations with the reverance we do here
 
Analysis from the the OECD study from a UK perspective.