Results 1 to 10 of about 11,065 (266)
Valuation for the purposes of a wealth tax [PDF]
Fiscal Studies, 2021 AbstractThis 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.
Stephen Daly
exaly +4 more sources
Wealth Composition, Distribution, and Transmission: The Graduate Center Wealth Project Data Warehouse [PDF]
Scientific DataPrivate wealth, as well as its distribution and intergenerational transmission have become much-debated issues. However, existing evidence remains fragmented, context-dependent, and sometimes contested. This data descriptor introduces the Graduate Center
Maximilian Longmuir +12 more
doaj +2 more sources
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
CESifo Economic Studies, 2022 Abstract Over the past decade, the question of whether and, in the event, how to tax household wealth has risen to the forefront of policy debates across the world. As Norway belongs to only a handful of countries that (still) levy an annual net wealth tax, we use the Norwegian example to review the case for annual taxation of wealth ...
Thoresen, Thor Olav +3 more
openaire +4 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
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
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
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
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