000			01510nab a2200277 c 4500
999			_c146807 _d146807
003			ES-MaIEF
005			20221124134952.0
007			ta
008			221123t2021 uk |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970228 _aBurgherr, David
245		4	_aThe costs of administering a wealth tax _helectrónico _c David Burgherr
500			_aResumen.
500			_aDisponible en el en formato electrónico en el Repositorio de la Biblioteca del IEF.
520			_aI assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650			_aRIQUEZA _944024
650			_aRENTAS ALTAS _947319
650			_aIMPUESTOS _947460
650		4	_aCOSTOS _941427
650			_aADMINISTRACION TRIBUTARIA _97307
650			_aCONTRIBUYENTES _941169
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.677-697
942			_cRE