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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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The increased emphasis on economic equality has led to an emerging popularity of a federal wealth tax. Prominent tax scholars and economists advocate imposing a 1 % or 2% levy on households with assets exceeding a net worth of $50 million. A wealth tax attempts to tax capital owners on the market value of their assets and businesses in the absence of ...
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Investor asset valuation under a wealth tax and a capital income tax
International Tax and Public Finance, 2021Guttorm Schjelderup, Petter Bjerksund
exaly
THE ROLE OF WEALTH TAX IN WEALTH DISTRIBUTION: A NET WEALTH TAX PROPOSAL FOR TÜRKİYE
Servet unsuru, ödeme gücünün bir göstergesi olarak Türk Vergi Sisteminde çeşitli yollarla vergilendirilmektedir. Bununla birlikte, Türk vergi sisteminde, kişilerin net servetini dikkate alan bir uygulama yer almamaktadır. Kişinin sahip olduğu servetin doğru bir şekilde belirlenerek vergilendirilmesinin servet dağılımı üzerinde olumlu etki yaratacağı ...openaire +1 more source
Does a global wealth tax reduce inequality? When Piketty meets Mankiw
Research in Economics, 2020Hoang Khieu
exaly
Joint Income-Wealth Inequality: Evidence from Lucerne Tax Data
Social Indicators Research, 2022Matthias Krapf
exaly