Who should pay a wealth tax? Some design issues
Author:
Affiliation:
1. Pump Court Tax Chambers
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-5890.12284
Reference17 articles.
1. Advani A. Chamberlain E.&Summers A.(2020) A wealth tax for the UK: final report. Wealth Tax Commission https://doi.org/10.47445/114
2. Behavioural responses to a wealth tax
3. Batchelder L. L.&Kamin D.(2019) Taxing the rich: issues and options. Available at SSRN https://doi.org/10.2139/ssrn.3452274.
4. Brülhart M. Gruber J. Krapf M.&Schmidheiny K.(2017) Behavioural responses to wealth taxes: evidence from Switzerland. NBER Working Paper No. 22376.
5. Chamberlain E.(2020) Defining the tax base – design issues. Wealth Tax Commission Evidence Paper No. 8 https://doi.org/10.47445/108.
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