| 000 | 02246nab a2200301 c 4500 | ||
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| 999 |
_c146796 _d146796 |
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| 003 | ES-MaIEF | ||
| 005 | 20221123174152.0 | ||
| 007 | ta | ||
| 008 | 221123t2021 uk |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_959647 _aRowlingson, Karen |
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| 245 | 0 |
_aPublic attitudes to a wealth tax _helectrónico _bthe importance of "capacity to pay" _c Karen Rowlingson, Amrita Sood,Trinh Tu |
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| 500 | _aResumen. | ||
| 500 | _aDisponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_946430 _aIMPUESTO SOBRE EL PATRIMONIO |
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| 650 |
_aRIQUEZA _944024 |
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| 650 |
_aRENTAS ALTAS _947319 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aOPINION PUBLICA _947876 |
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| 650 | 4 |
_aCAPACIDAD CONTRIBUTIVA _953207 |
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| 650 |
_aREINO UNIDO _948241 |
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| 650 | 4 |
_aENCUESTAS _943608 |
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| 700 | 1 |
_970222 _aSood, Amrita |
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| 700 | 1 |
_970223 _aTu, Trinh |
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| 773 | 0 |
_9168466 _oOP 1472/2021/3 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 42, issue 3-4, September-December 2021, p. 431-455 |
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| 942 | _cRE | ||