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
By: Anderwald, Anna Maria
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Contributor(s): Niemann, Rainer.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL PATRIMONIO | IMPUESTO SOBRE SUCESIONES Y DONACIONES | REDISTRIBUCION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DERECHO COMPARADO
In:
Intertax v. 50, n. 6-7, June-July 2022, p. 512-520Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2022/6/7-4 (Browse shelf) | Available | OP 2141/2022/6/7-4 |
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| OP 2141/2022/6/7-1 The world split in two and the future of the international tax system | OP 2141/2022/6/7-2 The fundamental freedoms and the taxation of dividends received by non-resident investment funds | OP 2141/2022/6/7-3 What's in a name? | OP 2141/2022/6/7-4 Is the inheritance and gift tax a reasonable alternative for the net wealth tax? | OP 2141/2022/6/7-5 Is there a need for a directive on Pillar Two? | OP 2141/2022/6/7-6 The implementation of the ATAD in Italy | OP 2141/2022/6/7-7 A critical approach on the Greek implementation of the DAC6 |
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.
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