| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11342 |
| DP11342 Taxing Wealth: Evidence from Switzerland | |
| Kurt Schmidheiny; Marius Brülhart; Jonathan Gruber; Matthias Krapf | |
| 发表日期 | 2016-06-20 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and individual-level data for the canton of Bern. Our estimated behavioral elasticities substantially exceed those of the taxable income literature. We also find that taxpayers bunch below the tax threshold, that observed responses are driven by changes in wealth holdings rather than mobility, and that financial wealth is somewhat more responsive than non-financial wealth. |
| 主题 | Public Economics |
| 关键词 | Wealth taxation Behavioral responses Switzerland |
| URL | https://cepr.org/publications/dp11342 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/540158 |
| 推荐引用方式 GB/T 7714 | Kurt Schmidheiny,Marius Brülhart,Jonathan Gruber,et al. DP11342 Taxing Wealth: Evidence from Switzerland. 2016. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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