The dubious case for annual wealth taxation

Boadway, R.; Pestieau, Pierre

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Article (Scientific journals)

The dubious case for annual wealth taxation

Boadway, R.; Pestieau, Pierre

2018 • In CESifo DICE Report, 16 (2), p. 3-7

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Keywords :

wealth taxation; capital income tax

Abstract :

[en] [No abstract available] The purpose of this paper is to critically evaluate the case for an annual wealth tax as part of a nation’s tax system. To do so, we review currently received wisdom on the elements of a good tax system drawing on the normative tax design literature and best practices.

Disciplines :

Economic systems & public economics

Author, co-author :

Boadway, R.; Queen’s University, Canada

Pestieau, Pierre ; Université de Liège - ULiège > HEC Liège > HEC Liège

Language :

English

Title :

The dubious case for annual wealth taxation

Publication date :

2018

Journal title :

CESifo DICE Report

ISSN :

1612-0663

eISSN :

1613-6373

Publisher :

Ifo institute for Economic Research e.V.

Volume :

Issue :

Pages :

3-7

Funders :

BR/121/A5/ CRESUS, BELSPO, Federaal Wetenschapsbeleid; BELSPO, Federaal Wetenschapsbeleid

Available on ORBi :

since 20 September 2021

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Bibliography

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