Public attitudes to a wealth tax electrónico the importance of "capacity to pay" Karen Rowlingson, Amrita Sood,Trinh Tu
By: Rowlingson, Karen
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Contributor(s): Sood, Amrita | Tu, Trinh.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL PATRIMONIO | RIQUEZA | RENTAS ALTAS | IMPUESTOS | OPINION PUBLICA | CAPACIDAD CONTRIBUTIVA | REINO UNIDO | ENCUESTAS
In:
Fiscal Studies v. 42, issue 3-4, September-December 2021, p. 431-455Summary: In this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus groups conducted during the summer of 2020. The study aimed to measure, explore and explain the overall levels of support for a wealth tax compared with other taxes, the arguments for and against a wealth tax, and opinions on the particular design of such a tax. Key findings include high levels of public support for a wealth tax compared with other taxes, and support for the base of the tax to include financial investments and property wealth (after excluding the main home). The most popular rate/threshold combination is for the tax to be levied at a rate of at least 1 per cent over £500,000. Support for the tax appears to be driven by a combination of rational self-interest and beliefs about fairness but, in particular, the public are keen for the tax to be focused on those with capacity to contribute the most.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Recursos electrónicos | IEF | IEF | OP 1472/2021/3/4-2 (Browse shelf) | Available | OP 1472/2021/3/4-2 |
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| OP 1472/2021/3 Fiscal Studies | OP 1472/2021/3/4-1 Special issue on a wealth tax | OP 1472/2021/3/4-10 Revenue and distributional modelling for a UK wealth tax | OP 1472/2021/3/4-2 Public attitudes to a wealth tax | OP 1472/2021/3/4-3 The economic arguments for and against a wealth tax | OP 1472/2021/3/4-4 Ways of taxing wealth | OP 1472/2021/3/4-5 Behavioural responses to a wealth tax |
Resumen.
Disponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
In this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus groups conducted during the summer of 2020. The study aimed to measure, explore and explain the overall levels of support for a wealth tax compared with other taxes, the arguments for and against a wealth tax, and opinions on the particular design of such a tax. Key findings include high levels of public support for a wealth tax compared with other taxes, and support for the base of the tax to include financial investments and property wealth (after excluding the main home). The most popular rate/threshold combination is for the tax to be levied at a rate of at least 1 per cent over £500,000. Support for the tax appears to be driven by a combination of rational self-interest and beliefs about fairness but, in particular, the public are keen for the tax to be focused on those with capacity to contribute the most.
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