The economics of taxing net wealth: A survey of the issues
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- Eckerstorfer, Paul & Halak, Johannes & Kapeller, Jakob & Schutz, Bernhard & Springholz, Florian & Wildauer, Rafael, 2014. "Die Vermogensverteilung in Osterreich und das Aufkommenspotenzial einer Vermogenssteuer," Greenwich Papers in Political Economy 18282, University of Greenwich, Greenwich Political Economy Research Centre.
- Schmiel, Ute, 2024. "Wealth taxation of individuals and equity: A political-cultural market theory perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
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More about this item
Keywords
net wealth tax; wealth; inequality; redistribution;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-01-07 (Accounting and Auditing)
- NEP-PBE-2013-01-07 (Public Economics)
- NEP-PUB-2013-01-07 (Public Finance)
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