Adam, Stuart
The economic arguments for and against a wealth tax electrónico / Stuart Adam, Helen Miller
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
This paper asks when a wealth tax would, in principle, be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality. The case for a one-off wealth tax is simple. If it were unexpected and credibly one-off – a major challenge in practice – this would be an efficient way to raise revenue and could be used to address existing wealth inequality. Whether such a tax is desirable hinges on whether it is considered fair, about which reasonable people will differ. Making the case for an annual wealth tax, which would affect future wealth accumulation as well as existing wealth, is less straightforward. It requires explaining why it is better to tax the same wealth every year – penalising those who save – rather than raising the same revenue by taxing all sources of wealth once when they are received (and/or when they are spent).
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
ASPECTOS ECONOMICOS
REINO UNIDO
Miller, Helen
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p. 457-483
The economic arguments for and against a wealth tax electrónico / Stuart Adam, Helen Miller
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
This paper asks when a wealth tax would, in principle, be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality. The case for a one-off wealth tax is simple. If it were unexpected and credibly one-off – a major challenge in practice – this would be an efficient way to raise revenue and could be used to address existing wealth inequality. Whether such a tax is desirable hinges on whether it is considered fair, about which reasonable people will differ. Making the case for an annual wealth tax, which would affect future wealth accumulation as well as existing wealth, is less straightforward. It requires explaining why it is better to tax the same wealth every year – penalising those who save – rather than raising the same revenue by taxing all sources of wealth once when they are received (and/or when they are spent).
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
ASPECTOS ECONOMICOS
REINO UNIDO
Miller, Helen
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p. 457-483