Boadway, Robin William
An annual wealth tax pros and cons / Robin Boadway and Pierre Pestieau .-- , 2021
Resumen.
Bibliografía.
We explore the case for a wealth tax as part of the tax mix. Annual wealth taxes are roughly equivalent to capital income taxes on the assets to which they apply. Wealth taxes differ in purpose from inheritance taxes which are useful adjuncts to income taxes. We recount the arguments for taxing capital income, and for taxing inheritances regardless of whether capital income is taxed. We argue that if the desire to tax asset income and wealth transfers is appropriately addressed by capital income and inheritance taxation, the additional need for an annual wealth tax is minimal.
RIQUEZA
RENTA
PATRIMONIO
SUCESION
HERENCIA
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Pestieau, Pierre
FinanzArchiv 0015-2218v. 77, n. 4, December 2021, p. 408-429
An annual wealth tax pros and cons / Robin Boadway and Pierre Pestieau .-- , 2021
Resumen.
Bibliografía.
We explore the case for a wealth tax as part of the tax mix. Annual wealth taxes are roughly equivalent to capital income taxes on the assets to which they apply. Wealth taxes differ in purpose from inheritance taxes which are useful adjuncts to income taxes. We recount the arguments for taxing capital income, and for taxing inheritances regardless of whether capital income is taxed. We argue that if the desire to tax asset income and wealth transfers is appropriately addressed by capital income and inheritance taxation, the additional need for an annual wealth tax is minimal.
RIQUEZA
RENTA
PATRIMONIO
SUCESION
HERENCIA
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Pestieau, Pierre
FinanzArchiv 0015-2218v. 77, n. 4, December 2021, p. 408-429