000			01553nab a2200253 c 4500
999			_c147011 _d147011
003			ES-MaIEF
005			20230126143036.0
007			ta
008			230126t2022 us ||||| |||| 00| 0|eng |
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aBehavioral responses to wealth taxes _bevidence from Switzerland _c Marius Brülhart, Jonathan Gruber, Matthias Krapf and Kurt Schmidheiny
500			_aResumen.
504			_aBibliografía.
520			_aWe study how declared wealth responds to changes in wealth tax rates. Exploiting rich intranational variation in Switzerland, we find a 1 percentage point drop in a canton's wealth tax rate raises reported taxable wealth by at least 43 percent after 6 years. Administrative tax records of two cantons with quasi-randomly assigned differential tax reforms suggest that 24 percent of the effect arises from taxpayer mobility and 21 percent from a concurrent rise in housing prices. Savings responses appear unable to explain more than a small fraction of the remainder, suggesting sizable evasion responses in this setting with no third-party reporting of financial wealth.
650			_aRIQUEZA _944024
650			_aIMPUESTOS _947460
650		4	_946430 _aIMPUESTO SOBRE EL PATRIMONIO
650			_aASPECTOS PSICOLÓGICOS _932203
650		4	_943899 _aETICA FISCAL
650			_aSUIZA _948486
700	1		_970340 _aBrülhar, Marius
773	0		_9168737 _oOP 2135/2022/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 14, n. 4, November 2022, p. 111-150
942			_cART