Taxation of Household Capital in EU Member States - Impact on Economic Efficiency, Revenue and Redistribution


The paper discusses the economic and distributional effects of the taxation of capital income, capital gains and inheritances and gifts and provides an overview on laws in Member States.


European Commission

Information and identifiers

Discussion Paper 130. August 2020. Brussels. PDF. 94pp. Tab. Graph. Bibliogr. Free.

KC-BD-19-017-EN-N (online)

ISBN 978-92-76-11198-6  (online)

ISSN 2443-8022 (online)

doi:10.2765/490475 (online)

JEL classification: D1, D2, D3, E6, H2, H21, H23, H24, H26


European Economy Discussion Papers are written by the staff of the European Commission’s Directorate-General for Economic and Financial Affairs, or by experts working in association with them, to inform discussion on economic policy and to stimulate debate. The views expressed in this document are solely those of the author(s) and do not necessarily represent the official views of the European Commission.


DownloadPDF - 1.6 MB

Related information

  • 23 July 2018Caterina AstaritaAthena KalyvaAlexander LeodolterSavina PrincenEconomic and Financial Affairs

    Labour Taxation and Inclusive Growth

    This study focusses on labour taxation and its impact on inclusive growth.