| 000 | 01470nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c145447 _d145447 |
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| 003 | ES-MaIEF | ||
| 005 | 20220218134242.0 | ||
| 007 | ta | ||
| 008 | 220218t2021 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_96216 _aBoadway, Robin William |
||
| 245 | 3 |
_aAn annual wealth tax _bpros and cons _c Robin Boadway and Pierre Pestieau |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe explore the case for a wealth tax as part of the tax mix. Annual wealth taxes are roughly equivalent to capital income taxes on the assets to which they apply. Wealth taxes differ in purpose from inheritance taxes which are useful adjuncts to income taxes. We recount the arguments for taxing capital income, and for taxing inheritances regardless of whether capital income is taxed. We argue that if the desire to tax asset income and wealth transfers is appropriately addressed by capital income and inheritance taxation, the additional need for an annual wealth tax is minimal. | ||
| 650 | 4 |
_aRIQUEZA _944024 |
|
| 650 | 4 |
_aRENTA _950200 |
|
| 650 |
_aPATRIMONIO _947975 |
||
| 650 | 4 |
_aSUCESION _948504 |
|
| 650 | 4 |
_aHERENCIA _950219 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856 |
|
| 700 |
_935272 _aPestieau, Pierre |
||
| 773 | 0 |
_9166651 _oOP 207/2021/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 77, n. 4, December 2021, p. 408-429 |
|
| 942 | _cART | ||