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The Wealth Tax and the Tax Mix [PDF]
Canadian Tax Journal/Revue fiscale canadienne, 2022 This paper explores the potential role for a wealth tax as part of the mix of taxes applying to assets in the Canadian tax system. The existing system taxes assets in a variety of ways. Asset incomes, such as interest, dividends, capital gains, and profits, are taxed in the income tax system, albeit imperfectly.
Boadway, Robin, Pestieau, Pierre
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Policy Brief: A European Wealth Tax [PDF]
, 2021 The distribution of wealth in the European Union is heavily concentration at the top. The richest 1% of households hold a third of total aggregate net wealth while the poorest 50% of households hold less than 5% of total net wealth.
Wildauer, Rafael +2 more
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Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
CECCAR Business ReviewDue to the large sums spent following the severe and large-scale lockdown in 2020, when most countries had to step up spending on health and social protection, introducing numerous incentive measures, while tax revenues declined sharply, which led to the
Daniela-Nicoleta SAHLIAN +3 more
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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
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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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Wealth taxation in the United States
Public Sector Economics, 2020 The paper analyzes the fiscal effects of a Swiss-type tax on household wealth, with a $120,000 exemption and marginal tax rates running from 0.05 to 0.3 percent on $2.4 million or more of wealth.
Edward N. Wofff
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Vilnius University Open Series, 2023 In 2021, there are reportedly 2,755 billionaires on Earth, with an estimated total net worth of $13.1 trillion. Every year the newspaper Forbes conducts the list of World Billionaires, but we need to acknowledge that, not all billionaires and their ...
Agnė Smagurauskaitė +1 more
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Forecast Error Analysis of State Tax Revenues in Iran [PDF]
تحقیقات مالی, 2012 In this paper, forecasting error for state tax revenues is assessed. For this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality ...
Ezatollah Abbasian +2 more
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Investigating a new wealth tax in South Africa: Lessons from international experience
Journal of Economic and Financial Sciences, 2018 In recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax.
Jackie Arendse, Lilla Stack
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Taxing wealth: general principles, international perspectives and lessons for Brazil
Brazilian Journal of Political Economy, 2021 The international debate on wealth taxation has been subject to renewed interest amid new proposals coming out of the US electoral cycle and the salience of wealth inequality.
MARC MORGAN, PEDRO CARVALHO JUNIOR
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