Why were most wealth taxes abandoned and is this time different? electrónico Sarah Perret
By: Perret, Sarah
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL PATRIMONIO | RIQUEZA | RENTAS ALTAS | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DERECHO COMPARADO
In:
Fiscal Studies v. 42, issue 3-4, September-December 2021, p. 639-563Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 1472/2021/3/4-6 (Browse shelf) | Available | OP 1472/2021/3/4-6 |
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.
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