Behavioral responses to wealth taxes evidence from Switzerland / Marius Brülhart, Jonathan Gruber, Matthias Krapf and Kurt Schmidheiny
Resumen.
Bibliografía.
We study how declared wealth responds to changes in wealth tax rates. Exploiting rich intranational variation in Switzerland, we find a 1 percentage point drop in a canton's wealth tax rate raises reported taxable wealth by at least 43 percent after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24 percent of the effect arises from taxpayer mobility and 21 percent from a concurrent rise in housing prices. Savings responses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth.
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IMPUESTO SOBRE EL PATRIMONIO
ASPECTOS PSICOLÓGICOS
ETICA FISCAL
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Brülhar, Marius
American Economic Journal : Economic Policy 1945-7731 v. 14, n. 4, November 2022, p. 111-150