| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w26544
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| 来源ID | Working Paper 26544
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| Wealth Taxation in the United States |
| Edward N. Wolff
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| 发表日期 | 2019-12-16
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| 出版年 | 2019
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| 语种 | 英语
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| 摘要 | The paper analyzes the fiscal effects of a Swiss-type tax on household wealth, with a $120,000 exemption and marginal tax rates running from 0.05 to 0.3 percent on $2,400,000 or more of wealth. It also considers a wealth tax proposed by Senator Elizabeth Warren with a $50,000,000 exemption, a two percent tax on wealth above that and a one percent surcharge on wealth above $1,000,000,000. Based on the 2016 Survey of Consumer Finances, the Swiss tax would yield $189.3 billion and the Warren tax $303.4 billion. Only 0.07 percent of households would pay the Warren tax, compared to 44.3 percent for the Swiss tax. The Swiss tax would have a very small effect on income inequality, lowering the post-tax Gini coefficient by 0.004 Gini points. The effect of the Swiss tax and Warren tax on wealth inequality is miniscule, lowering the Gini coefficient by at most 0.0005 Gini points. |
| 主题 | Microeconomics
; Market Structure and Distribution
; Public Economics
; Taxation
|
| URL | https://www.nber.org/papers/w26544
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 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/584218
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推荐引用方式
GB/T 7714 |
Edward N. Wolff. Wealth Taxation in the United States. 2019.
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文件名：
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w26544.pdf
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格式：
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Adobe PDF
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