An Annual Wealth Tax
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An Annual Wealth Tax
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Author : Cedric Thomas Sandford
language : en
Publisher: Heinemann Educational Publishers
Release Date : 1975
An Annual Wealth Tax written by Cedric Thomas Sandford and has been published by Heinemann Educational Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Law categories.
The study of Institute for Fiscal Studies with the object to give an independant evaluation of the case for a wealth tax in the United Kingdom. It provides a full analysis of the various arguments for and against an annual wealth tax, or more accurately different forms of annual wealth taxes and of the likely economic and social consequences. Part I provides a theoretical perspectives, part II reviews taxes in practice, concentrating on Europe (Denmark, Norway, Sweden, Germany and the Netherlands). Part III examines wealth tax proposals for the United Kingdom and part IV considers some of the main problems which a wealth tax generates.
The Tenuous Case For An Annual Wealth Tax
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Author : Robin Boadway
language : en
Publisher:
Release Date : 2018
The Tenuous Case For An Annual Wealth Tax written by Robin Boadway and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
We explore the case for and against an annual wealth tax as part of the overall tax mix. Few countries now use wealth taxes, and those that do adopt narrow tax bases. Taxes on inheritances or bequest are more common, but they generate limited revenue and apply to relatively few taxpayer. In principle, annual wealth taxes are roughly equivalent to capital income taxes on the assets to which they apply, although there are some assets for which wealth taxes might be simpler to implement than capital income taxes. Annual wealth taxes are distinct in purpose from inheritance taxes which are useful adjuncts to income taxes even if capital income is exempt. We recount the persuasive arguments for taxing capital income, albeit at different rates than for other income, and for taxing inheritances regardless of whether capital income is taxed. We argue that if the desire to tax asset income and wealth transfers is appropriately addressed by capital income and inheritance taxation, the additional need for an annual wealth tax is minimal and its benefits do not outweigh its administrative costs.
Policy Forum
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Author : Andrew Jackson
language : en
Publisher:
Release Date : 2020
Policy Forum written by Andrew Jackson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The public and policy makers are showing a renewed interest in wealth taxes as a possible response to the problem of wealth inequality. This article describes the recent trend of rising wealth inequality, and the factors contributing to it, in developed countries, including Canada. The authors argue that an annual wealth tax could and should counter the trend, and that such a tax is both justifiable on economic grounds and technically feasible. They assert that the taxation of capital income does not adequately address the largely tax-free accumulation of large fortunes, and that an annual wealth tax is preferable to property taxes, which exclude the taxation of financial assets and are levied on gross rather than net wealth. The article responds in detail to major criticisms of an annual tax on wealth, arguing that such a tax is needed to achieve a more equal distribution of wealth while raising additional revenues.
Oecd Tax Policy Studies The Role And Design Of Net Wealth Taxes In The Oecd
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-04-12
Oecd Tax Policy Studies The Role And Design Of Net Wealth Taxes In The Oecd written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-12 with categories.
This report examines the role and design of net wealth taxes in OECD countries.
Taxing Personal Wealth
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Author : C.T. Sandford
language : en
Publisher: Routledge
Release Date : 2018-06-28
Taxing Personal Wealth written by C.T. Sandford and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-28 with Business & Economics categories.
This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital – death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality. The book also provides a masterly historical summary of death duties in the UK.
Ifs An Annual Wealth Tax
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Author : Cedric T. Sandford
language : en
Publisher:
Release Date : 1975
Ifs An Annual Wealth Tax written by Cedric T. Sandford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with categories.
An Annual Wealth Tax
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Author : Cedric Thomas Sandford
language : en
Publisher:
Release Date : 1975
An Annual Wealth Tax written by Cedric Thomas Sandford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Taxation of personal property categories.
At head of title: IFS.
Great Britain
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Author : Kersi B. Shroff
language : en
Publisher:
Release Date : 1978
Great Britain written by Kersi B. Shroff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Wealth tax categories.
Taxation Of Net Wealth Capital Transfers And Capital Gains Of Individuals
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Author : Cedric Sandford
language : en
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1988
Taxation Of Net Wealth Capital Transfers And Capital Gains Of Individuals written by Cedric Sandford and has been published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
This report describes the ways in which OECD member countries tax inheritances, gifts, net wealth and capital gains and examines the main policy issues in these areas.
The Role And Design Of Net Wealth Taxes In The Oecd
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-04-16
The Role And Design Of Net Wealth Taxes In The Oecd written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-16 with Business & Economics categories.
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.