000			01761nab a2200241 c 4500
999			_c146798 _d146798
003			ES-MaIEF
005			20221125160149.0
007			ta
008			221123t2021 uk |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970220 _aSummers, Andy
245		0	_aWays of taxing wealth _helectrónico _balternatives and interactions _c Andy Summers
500			_aResumen.
500			_aDisponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
520			_aIn this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth. First, I discuss several ways in which the UK could be said to tax wealth already, and I set out two possible directions for reforming these taxes, highlighting policies that are merited under either approach. Second, I consider whether and under what circumstances a broad-based tax on the ownership of wealth – a ‘wealth tax’ – could be justified instead of or in addition to these reforms. Third, I address how a wealth tax should interact with other taxes, focusing on concerns regarding ‘double taxation’ and (conversely) proposals for an alternative minimum tax based on wealth. I conclude that there is a large degree of consensus amongst existing proposals to reform our current taxes on wealth, and that most of these reforms would be required whether or not a wealth tax is introduced as well.
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650			_aRIQUEZA _944024
650			_aRENTAS ALTAS _947319
650			_aIMPUESTOS _947460
650			_aREINO UNIDO _948241
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. 485-507
942			_cRE