期刊
FISCAL STUDIES
卷 42, 期 3-4, 页码 539-563出版社
WILEY
DOI: 10.1111/1475-5890.12278
关键词
inequality; policy; taxation
资金
- Economic and Social Research Council (ESRC) [ES/L011719/1, ES/V012657/1]
- LSE International Inequalities Institute AFSEE COVID-19 fund
- ESRC [ES/V012657/1] Funding Source: UKRI
This paper examines the experiences of OECD countries with wealth taxes, investigates the various factors leading to their repeal, and discusses whether the current situation may be different and the implications for tax policy.
Wealth taxes are increasingly being considered as an option in policy and academic circles to collect additional revenue and address inequality. One objection that is often raised, however, is that they seem to have failed in countries that tried them, with most OECD countries abandoning their wealth taxes in recent decades. This paper gives an overview of OECD countries' experiences with wealth taxes and explores the different factors that have led to their repeal in most countries. The paper also discusses whether the situation might be different today and what the implications for tax policy might be.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据