Perret, Sarah
Why were most wealth taxes abandoned and is this time different? electrónico / Sarah Perret
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
Wealth taxes are increasingly being considered as an option in policy and academic circles to collect additional revenue and address inequality. One objection that is often raised, however, is that they seem to have failed in countries that tried them, with most OECD countries abandoning their wealth taxes in recent decades. This paper gives an overview of OECD countries’ experiences with wealth taxes and explores the different factors that have led to their repeal in most countries. The paper also discusses whether the situation might be different today and what the implications for tax policy might be.
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO COMPARADO
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p. 639-563
Why were most wealth taxes abandoned and is this time different? electrónico / Sarah Perret
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
Wealth taxes are increasingly being considered as an option in policy and academic circles to collect additional revenue and address inequality. One objection that is often raised, however, is that they seem to have failed in countries that tried them, with most OECD countries abandoning their wealth taxes in recent decades. This paper gives an overview of OECD countries’ experiences with wealth taxes and explores the different factors that have led to their repeal in most countries. The paper also discusses whether the situation might be different today and what the implications for tax policy might be.
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
DERECHO COMPARADO
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p. 639-563