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The Taxation of Wealth in the EEC: Facts and Trends

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  • Denis Kessler
  • Pierre Pestieau

Abstract

This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, the authors use the example of France extensively.

Suggested Citation

  • Denis Kessler & Pierre Pestieau, 1991. "The Taxation of Wealth in the EEC: Facts and Trends," Canadian Public Policy, University of Toronto Press, vol. 17(3), pages 309-321, September.
    • Handle: RePEc:cpp:issued:v:17:y:1991:i:3:p:309-321
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    Cited by:

    1. Marc Morgan & Pedro Carvalho Junior, 2021. "Taxing wealth: general principles, international perspectives and lessons for Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 41(1), pages 44-64.
    2. Florian Scheuer & Joel Slemrod, 2021. "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.

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