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Tax Foundation Staff

Marie Borst

Research Fellow

Marie Borst is a 2024 Research Fellow with Tax Foundation Europe.

Latest Work

Estate taxes inheritance taxes and gift taxes in Europe 2024

Estate, Inheritance, and Gift Taxes in Europe, 2024

As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.

2 min read