| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22376 |
| 来源ID | Working Paper 22376 |
| Taxing Wealth: Evidence from Switzerland | |
| Marius Brülhart; Jonathan Gruber; Matthias Krapf; Kurt Schmidheiny | |
| 发表日期 | 2016-07-04 |
| 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 ; Taxation |
| URL | https://www.nber.org/papers/w22376 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/580049 |
| 推荐引用方式 GB/T 7714 | Marius Brülhart,Jonathan Gruber,Matthias Krapf,et al. Taxing Wealth: Evidence from Switzerland. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w22376.pdf（886KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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