| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP14054 |
| DP14054 Behavioral Responses to Wealth Taxes: Evidence from Switzerland | |
| Marius Brülhart; Jonathan Gruber; Matthias Krapf; Kurt Schmidheiny | |
| 发表日期 | 2019-10-10 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by at least 43% after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24% of the effect arise from taxpayer mobility and 20% from house price capitalization. Savings responses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth. |
| 主题 | Public Economics |
| 关键词 | Wealth taxation Behavioral responses Taxpayer mobility Tax evasion Switzerland |
| URL | https://cepr.org/publications/dp14054-0 |
| 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/542937 |
| 推荐引用方式 GB/T 7714 | Marius Brülhart,Jonathan Gruber,Matthias Krapf,et al. DP14054 Behavioral Responses to Wealth Taxes: Evidence from Switzerland. 2019. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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