Results 221 to 230 of about 11,065 (266)
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California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates
SSRN Electronic JournalThis paper documents the wealth of California’s billionaires and the taxes they pay. California billionaires’ wealth exceeds $2 trillion today, the equivalent of 50% of California’s GDP. It has grown 144% from 2023 to 2025, fueled by the AI boom. Over the longer run, the real wealth of California’s billionaire class—the 0.0002% richest households—has ...
Jasper Boll +2 more
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SSRN Electronic Journal, 2016
The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to ...
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The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to ...
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Taxing wealth and wealth transfers
Abstract This chapter complements the previous chapter by making the case for taxes on wealth transfers and on wealth. It considers and refutes a number of objections to the taxation of intergenerational wealth transfers: the objection that such taxation is unfair double taxation; the objection that it is inequitable as between those whoopenaire +1 more source
, 2015 Some have proposed wealth taxation as a means of reducing economic inequality, but such proposals are premature. While economic theory and data measurement have solid grounding when analyzing other forms of taxation, such as income or sales taxes, this is not the case for wealth Total estimates of the two most widely used measures of wealth, fixed ...
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The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain [PDF]
, 2006 The aim of this chapter is to analyze the role played by the Personal Wealth Tax in the process of Spanish tax reform started in 1977. Besides the Personal Net Wealth Tax we also study the reform process of the Inheritance and Gift Taxes. These taxes have generally been justified on equity grounds, more specifically, their role of improving income ...
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2007
What are the economic criteria for a successful federal system, especially when changes in economic conditions occur? Over time, varieties of both exogenous and endogenous economic effects occur within a federal system. Consumers may change their consumption patterns, technology will change, interjurisdictional relationships may deteriorate or improve,
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What are the economic criteria for a successful federal system, especially when changes in economic conditions occur? Over time, varieties of both exogenous and endogenous economic effects occur within a federal system. Consumers may change their consumption patterns, technology will change, interjurisdictional relationships may deteriorate or improve,
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Canadian Public Policy / Analyse de Politiques, 1991
While nineteenth-century conservatives feared that the advent of democratic government would lead to a major redistribution of wealth, democracy has proven relatively gentle with the wealthy. This paper analyzes the politics of wealth taxes, drawing on the rights of both the public choice tradition and comparative studies of the politics of ...
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While nineteenth-century conservatives feared that the advent of democratic government would lead to a major redistribution of wealth, democracy has proven relatively gentle with the wealthy. This paper analyzes the politics of wealth taxes, drawing on the rights of both the public choice tradition and comparative studies of the politics of ...
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This primer examines the administrative, empirical, and economic case against wealth taxation at the state and national levels. Wealth taxes emerged in earlier fiscal systems where tangible, immobile assets were the most feasible tax base. As financial markets expanded and capital became more mobile, advanced economies shifted toward income and ...
Benjamin Jaros +3 more
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Benjamin Jaros +3 more
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SSRN Electronic Journal, 2015
In his landmark work, Capital in the Twenty-First Century, Thomas Piketty proposed a worldwide net worth tax as a counterweight to inequality. He maintains the levels of inequality we are approaching are politically unsustainable. In the United States, enacting a federal net worth tax would necessitate passing a constitutional amendment unless it is ...
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In his landmark work, Capital in the Twenty-First Century, Thomas Piketty proposed a worldwide net worth tax as a counterweight to inequality. He maintains the levels of inequality we are approaching are politically unsustainable. In the United States, enacting a federal net worth tax would necessitate passing a constitutional amendment unless it is ...
openaire +1 more source