000			01818nab a2200265 c 4500
999			_c146806 _d146806
003			ES-MaIEF
005			20221124134352.0
007			ta
008			221123t2021 uk |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_965583 _aDaly, Stephen
245		0	_aValuation for the purposes of a wealth tax _helectrónico _c Stephen Daly, Helen Hughson, Glen Loutzenhiser
500			_aResumen.
500			_aDisponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
520			_aThis paper considers the scale and prevalence of valuation issues under a wealth tax. Valuation issues are frequently cited in the literature as the most difficult aspect of wealth taxes. We examine some of the most problematic asset types from a valuation perspective. We also consider a range of solutions to manage these concerns, drawing on international experience and the approaches already taken for other taxes within the UK system. We conclude that satisfactory options for arriving at a value for wealth tax purposes are available even for the most problematic assets. We also estimate that the absolute number of taxpayers likely to pay substantial valuation fees is small, and that, in aggregate, valuation costs could be contained to around 0.1 per cent or less of total chargeable assets, even if they are substantial for some individual taxpayers.
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650		4	_948672 _aVALORACIONES FISCALES
650			_aRIQUEZA _944024
650			_aRENTAS ALTAS _947319
650			_aIMPUESTOS _947460
700			_aHelen Hughson _970226
700	1		_aLoutzenhiser, Glen _961075
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. 615-650
942			_cRE