| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30031 |
| 来源ID | Working Paper 30031 |
| Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data | |
| Annette Alstadsæter; Marie Bjørneby; Wojciech Kopczuk; Simen Markussen; Knut Røed | |
| 发表日期 | 2022-05-16 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | Countries that implement wealth taxes make many practical compromises regarding relative treatment and approach to valuation of different categories of assets in order to ease assessment and liquidity difficulties with this form of taxation. Relying on Norwegian variation in tax and base rules, we illustrate the resulting complexity and evaluate the effect of taxation on saving and portfolio composition. Our results highlight sensitivity of the strength of response to the base definition. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w30031 |
| 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/587705 |
| 推荐引用方式 GB/T 7714 | Annette Alstadsæter,Marie Bjørneby,Wojciech Kopczuk,et al. Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data. 2022. |
| 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 | ||
| w30031.pdf（260KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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