000			01548nab a2200253 c 4500
999			_c146802 _d146802
003			ES-MaIEF
005			20221123184440.0
007			ta
008			221123t2021 uk |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968252 _aPerret, Sarah
245		0	_aWhy were most wealth taxes abandoned and is this time different? _helectrónico _c Sarah Perret
500			_aResumen.
500			_aDisponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
520			_aWealth 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.
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650			_aRIQUEZA _944024
650			_aRENTAS ALTAS _947319
650			_aIMPUESTOS _947460
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
650		4	_aDERECHO COMPARADO _941877
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. 639-563
942			_cRE