Vertical And Horizontal Equity Of Wealth Taxes
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Vertical And Horizontal Equity Of Wealth Taxes
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Author : Sarah Kuypers
language : en
Publisher:
Release Date : 2023
Vertical And Horizontal Equity Of Wealth Taxes written by Sarah Kuypers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Despite an established theoretical literature on (optimal) wealth taxation, the empirical literature is still in the process of catching up. Previous studies usually focus on country case studies and a specific type of wealth tax in isolation. This paper analyses from a cross-country perspective the distributional effects of the mix of taxes on wealth, on capital income and on transfers of wealth. Moreover, we use the joint distribution of income and annuitized wealth as our analytical framework. To this end we combine data of the Eurosystem Household Finance and Consumption Survey with the tax-benefit microsimulation model EUROMOD, covering six countries: Belgium, Germany, France, Finland, Italy and Spain. Results indicate that existing wealth taxes do not contribute to vertical and horizontal equity: they are often progressive but do not achieve any significant redistribution due to the low revenues they generate and they imply a much lower burden on those deriving their living standard predominantly from wealth than on those who derive it mainly from income.
Rethinking Wealth And Taxes
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Author : Geoffrey Poitras
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-08-28
Rethinking Wealth And Taxes written by Geoffrey Poitras and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-28 with categories.
Taxes on the wealthy are a topic sure to incite venomous rants from both right-wing and left-wing ideologues. The topic attracts conflicting interpretations and policy recommendations, and generates proposals for tax reform that consume political debate. All this activity takes place against an opaque backdrop of empirical evidence dealing with the distribution of wealth and income, and tax avoidance and tax evasion by corporations and wealthy individuals. Rethinking Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly unequal distribution of wealth, and income. Concerned with exploring the implications of globalization for government revenue policy and increasing inequality in wealth and income, it identifies the connection between ongoing inequality and the ability of the wealthy to avoid income taxes by exploiting differential treatment of capital income and wage income. The author explores the various ways in which the emergence of globalization has impacted the traditional national model of raising income tax revenue. He then offers policy recommendations that shift government revenue sources to taxes that are difficult for the wealthy to avoid and that better capture the goals of vertical and horizontal tax equity.This book will appeal to those directly involved in industry and public policy and may be used in university courses at all levels in public finance, financial economics, actuarial science and management. It will also be of interest to research libraries, individuals working in government and readers in the general public curious about topics such as 'the one percent'.
The Nature Of Horizontal Equity And The Principle Of Broad Based Taxation
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Author : Richard Abel Musgrave
language : en
Publisher:
Release Date : 1982
The Nature Of Horizontal Equity And The Principle Of Broad Based Taxation written by Richard Abel Musgrave and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Equality categories.
The Structure Of Taxation
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Author : Russell L. Mathews
language : en
Publisher:
Release Date : 1980
The Structure Of Taxation written by Russell L. Mathews and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Tax administration and procedure categories.
The Myth Of Ownership
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Author : Liam Murphy
language : en
Publisher: Oxford University Press
Release Date : 2002-04-11
The Myth Of Ownership written by Liam Murphy and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-04-11 with Philosophy categories.
In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness. Taking as a guiding principle the conventional nature of private property, Murphy and Nagel show how taxes can only be evaluated as part of the overall system of property rights that they help to create. Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime. Taking up ethical issues about individual liberty, interpersonal obligation, and both collective and personal responsibility, Murphy and Nagel force us to reconsider how our tax policy shapes our system of property rights.
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 Impact Of Taxes On The American Economy
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Author : Lester C. Thurow
language : en
Publisher: New York : Praeger
Release Date : 1971
The Impact Of Taxes On The American Economy written by Lester C. Thurow and has been published by New York : Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Fiscal policy categories.
Fairness In Taxation
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Author : John G. Head
language : en
Publisher:
Release Date : 1993-12-15
Fairness In Taxation written by John G. Head and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-12-15 with Business & Economics categories.
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.
The Taxation Of Personal Wealth
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Author : Alan A. Tait
language : en
Publisher: Urbana : University of Illinois Press
Release Date : 1967
The Taxation Of Personal Wealth written by Alan A. Tait and has been published by Urbana : University of Illinois Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1967 with Business & Economics categories.
Taxation In Ireland
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Author : John Bristow
language : en
Publisher: Institute of Public Administration
Release Date : 2004
Taxation In Ireland written by John Bristow and has been published by Institute of Public Administration this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Corporations categories.