Burgherr, David
The costs of administering a wealth tax electrónico / David Burgherr
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
COSTOS
ADMINISTRACION TRIBUTARIA
CONTRIBUYENTES
REINO UNIDO
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p.677-697
The costs of administering a wealth tax electrónico / David Burgherr
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.
IMPUESTO SOBRE EL PATRIMONIO
RIQUEZA
RENTAS ALTAS
IMPUESTOS
COSTOS
ADMINISTRACION TRIBUTARIA
CONTRIBUYENTES
REINO UNIDO
Fiscal Studies 0143-5671 [papel] v. 42, issue 3-4, September-December 2021, p.677-697