000			01755nab a2200241 c 4500
999			_c146225 _d146225
003			ES-MaIEF
005			20220823131600.0
007			ta
008			220823t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968785 _aAnderwald, Anna Maria
245			_aIs the inheritance and gift tax a reasonable alternative for the net wealth tax? _ba legal and economic analysis across OECD countries _c Anna-Maria Anderwald & Rainer Niemann
500			_aResumen.
520			_aThis 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.
650		4	_aIMPUESTO SOBRE EL PATRIMONIO _946430
650		4	_aIMPUESTO SOBRE SUCESIONES Y DONACIONES _946513
650		4	_aREDISTRIBUCION _948219
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
650		4	_aDERECHO COMPARADO _941877
700			_920927 _aNiemann, Rainer
773	0		_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 512-520
942			_cART