Anderwald, Anna Maria
Is the inheritance and gift tax a reasonable alternative for the net wealth tax? a legal and economic analysis across OECD countries / Anna-Maria Anderwald & Rainer Niemann
Resumen.
This policy note focuses on the policy discussion on net wealth taxes from both economic and legal perspectives. It begins by identifying the characteristics of a net wealth tax compared to related taxes, such as property taxes and inheritance and gift taxes. This is followed by an overview of the status quo of net wealth taxes and wealth-related taxes in the OECD countries. Building on this, the article deals with the main arguments proposed in the literature in favour of and against the (re)introduction of net wealth taxes. Since net wealth taxes are predominantly justified with distributional reasons, this note also discusses whether an inheritance and gift tax represents a reasonable alternative to a net wealth tax. After all, an inheritance and gift tax could also counteract the inequality of wealth.
IMPUESTO SOBRE EL PATRIMONIO
IMPUESTO SOBRE SUCESIONES Y DONACIONES
REDISTRIBUCION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO COMPARADO
Niemann, Rainer
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 512-520
Is the inheritance and gift tax a reasonable alternative for the net wealth tax? a legal and economic analysis across OECD countries / Anna-Maria Anderwald & Rainer Niemann
Resumen.
This policy note focuses on the policy discussion on net wealth taxes from both economic and legal perspectives. It begins by identifying the characteristics of a net wealth tax compared to related taxes, such as property taxes and inheritance and gift taxes. This is followed by an overview of the status quo of net wealth taxes and wealth-related taxes in the OECD countries. Building on this, the article deals with the main arguments proposed in the literature in favour of and against the (re)introduction of net wealth taxes. Since net wealth taxes are predominantly justified with distributional reasons, this note also discusses whether an inheritance and gift tax represents a reasonable alternative to a net wealth tax. After all, an inheritance and gift tax could also counteract the inequality of wealth.
IMPUESTO SOBRE EL PATRIMONIO
IMPUESTO SOBRE SUCESIONES Y DONACIONES
REDISTRIBUCION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO COMPARADO
Niemann, Rainer
Intertax 0165-2826 v. 50, n. 6-7, June-July 2022, p. 512-520