| 来源类型 | Working Paper
|
| 规范类型 | 报告
|
| DOI | 10.3386/w28150
|
| 来源ID | Working Paper 28150
|
| Taxing Our Wealth |
| Florian Scheuer; Joel Slemrod
|
| 发表日期 | 2020-11-30
|
| 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
; Taxation
|
| URL | https://www.nber.org/papers/w28150
|
| 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/585824
|
推荐引用方式
GB/T 7714 |
Florian Scheuer,Joel Slemrod. Taxing Our Wealth. 2020.
|
|
文件名：
|
w28150.pdf
|
|
格式：
|
Adobe PDF
|
此文件暂不支持浏览
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
