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Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich

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Listed:
  • Dominik Bernhofer
  • Michael Ertl
  • Katharina Bohnenberger
  • Franziska Disslbacher
  • Julia Hofmann
  • Petra Innreiter
  • Markus Marterbauer
  • Patrick Mokre
  • Matthias Schnetzer

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Suggested Citation

  • Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
    • Handle: RePEc:clr:wugarc:y:2022v:48i:2p:207
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    References listed on IDEAS

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    1. Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
    2. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
    3. Pirmin Fessler & Peter Mooslechner & Martin Schürz & Karin Wagner, 2009. "Housing Wealth of Austrian Households," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 2, pages 104-124.
    4. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    5. Stefan Bach, 2021. "Grunderbe und Vermögensteuern können die Vermögensungleichheit verringern," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 88(50), pages 807-815.
    6. Emma Chamberlain, 2021. "Who should pay a wealth tax? Some design issues," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 599-613, September.
    7. Oliver Picek & Margit Schratzenstaller-Altzinger, 2008. "Ziele und Optionen der Steuerreform: Vermögensbezogene Steuern," WIFO Studies, WIFO, number 33940.
    8. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    9. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
    10. Michael Förster & Ana Llena-Nozal & Vahé Nafilyan, 2014. "Trends in Top Incomes and their Taxation in OECD Countries," OECD Social, Employment and Migration Working Papers 159, OECD Publishing.
    11. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
    12. Acosta-Ormaechea Santiago & Sola Sergio & Yoo Jiae, 2019. "Tax Composition and Growth: A Broad Cross-country Perspective," German Economic Review, De Gruyter, vol. 20(4), pages 70-106, December.
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    14. David Burgherr, 2021. "The costs of administering a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
    15. Santiago Acosta‐Ormaechea & Sergio Sola & Jiae Yoo, 2019. "Tax Composition and Growth: A Broad Cross‐country Perspective," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 70-106, November.
    16. Lukas Menkhoff & Jakob Miethe, 2018. "Internationale Abkommen dämmen globale Steuerhinterziehung nur unzureichend ein," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 85(41), pages 879-886.
    17. Stephen Daly & Helen Hughson & Glen Loutzenhiser, 2021. "Valuation for the purposes of a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 615-650, September.
    18. Atkinson, Anthony B., 2015. "Inequality: what can be done?," LSE Research Online Documents on Economics 101810, London School of Economics and Political Science, LSE Library.
    19. Pirmin Fessler & Peter Lindner & Martin Schürz, 2019. "Eurosystem Household Finance and Consumption Survey 2017 for Austria," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q4/18, pages 36-66.
    20. Chamberlain, Emma, 2021. "Who should pay a wealth tax? Some design issues," LSE Research Online Documents on Economics 111925, London School of Economics and Political Science, LSE Library.
    21. Karl Aiginger & Heinz Handler & Margit Schratzenstaller-Altzinger & Gunther Tichy & et al., 2008. "Ziele und Optionen der Steuerreform. Plädoyer für einen anspruchsvollen Ansatz," WIFO Studies, WIFO, number 33939.
    22. Julia Hofmann & Markus Marterbauer & Matthias Schnetzer, 2020. "Gerechtigkeitscheck: Wie fair findet Österreich die Verteilung von Einkommen und Vermögen?," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 201, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    23. Pirmin Fessler & Martin Schürz, 2018. "Private Wealth Across European Countries: The Role of Income, Inheritance and the Welfare State," Journal of Human Development and Capabilities, Taylor & Francis Journals, vol. 19(4), pages 521-549, October.
    24. Emmanuel Saez & Gabriel Zucman, 2022. "Wealth Taxation: Lessons from History and Recent Developments," AEA Papers and Proceedings, American Economic Association, vol. 112, pages 58-62, May.
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