|An aspect of fiscal policy|
In economics, a gift tax is the tax on money or property that one living person gives to another. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid.
Countries without gift tax
Countries which tax the recipient
Countries which tax gifts between spouses
Countries which do not tax gifts to children