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Wealth Tax as Alternative Minimum Tax - The Impact of a Wealth Tax on Business Structure and Strategy [PDF]

SSRN Electronic Journal, 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation.
Sureth, Caren, Maiterth, Ralf
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Taxing Our Wealth [PDF]

SSRN Electronic Journal, 2020
This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax.
Scheuer, Florian, Slemrod, Joel
openaire   +2 more sources

THE ECONOMIC BASIS OF WEALTH AND ITS TAXATION

Three Seas Economic Journal, 2021
The purpose of this paper is to examine the current problems of wealth, which is due to the current steady trends of increasing wealth and the increasing number of wealthy people.
Mykhailo Sverdan
doaj   +1 more source

SOCIAL AND ECONOMIC JUSTIFICATION OF WEALTH

Economics & Education, 2022
The purpose of the paper is to study current issues of wealth, which is due to current sustainable trends in wealth growth and increasing the number of wealthy individuals.
Mykhailo Sverdan
doaj   +1 more source

WEALTH: THE ECONOMIC PREREQUISITES OF TAXATION

Three Seas Economic Journal, 2021
The purpose of the paper is to study the economic issues of wealth, which is the rationale and basis for the introduction of a wealth tax. This is due to current sustainable trends in wealth growth and an increase in the number of wealthy individuals ...
Mykhailo Sverdan
doaj   +1 more source

Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey

Siyasal: Journal of Political Sciences, 2023
Wealth tax, which has been off the agenda since the 1990s, has come back to the global political agenda with the COVID-19 pandemic. In response to the economic and social problems caused by the pandemic, wealth taxes were introduced in some Latin ...
Ebru Deniz Ozan
doaj   +1 more source

Different From You and Me: Tax Enforcement and Sophisticated Tax Evasion by the Wealthy

LSE Public Policy Review, 2022
This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key insights from economic studies of ...
Daniel Reck, Jeanne Bomare
doaj   +1 more source

WEALTH TAX MODIFICATIONS: STATUS AND TRENDS

Three Seas Economic Journal, 2022
The purpose of this article is to study the topical issues of wealth taxation, which is due to the existing stable trends of growth of wealth of market subjects.
Mykhailo Sverdan
doaj   +1 more source

ECONOMICS AND TAXATION OF WEALTH

Three Seas Economic Journal, 2020
The purpose of the paper is to study current issues of wealth, which is due to current sustainable trends in wealth growth and increasing the number of wealthy individuals.
Mykhailo Sverdan
doaj   +1 more source

Real Estate Tax, Housing Price, and Housing Wealth Effect: An Empirical Research on China Housing Market

Discrete Dynamics in Nature and Society, 2022
Housing market occupies a large part of the wealth of the whole society in most countries, and real estate tax plays an important role for the government to maintain sustainable development for the economy. As consumption being a major issue nowadays, in
Jixuan Zhang, Xiaoyu Deng
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