| 来源类型 | Discussion paper
|
| 规范类型 | 论文
|
| 来源ID | DP15481
|
| DP15481 Taxing Our Wealth |
| Florian Scheuer; Joel Slemrod
|
| 发表日期 | 2020-11-23
|
| 出版年 | 2020
|
| 语种 | 英语
|
| 摘要 | This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but not always, find a substantial behavioral response, including of saving, portfolio change, avoidance, and evasion, and the impact depends crucially on design features, especially the broadness of the base and enforcement provisions. Because the US proposals are very different from any previous wealth tax, experience in other countries offers only broad lessons, but we can gain insights from closely related taxes, such as the property and the estate tax, and from optimal tax analysis of the role of wealth taxation. |
| 主题 | Public Economics
|
| 关键词 | Wealth taxation
Capital taxation
Inequality
|
| URL | https://cepr.org/publications/dp15481
|
| 来源智库 | Centre for Economic Policy Research (United Kingdom)
|
| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/544476
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推荐引用方式
GB/T 7714 |
Florian Scheuer,Joel Slemrod. DP15481 Taxing Our Wealth. 2020.
|
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