A Note on the Cost of Collecting Wealth Taxes

We use a CAPM model to estimate the cost of collecting wealth taxes from private Norwegian owners. The cost consists of foregone investment opportunities due to higher required returns on equity. For listed firms, the cost is zero. For non-listed firms, it amounts to more than 250% of the tax revenue

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Year of publication:	2014
Authors:	Johnsen, Thore
Other Persons:	Lensberg, Terje (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Vermögensteuer \| Wealth tax \| Soziale Kosten \| Social costs \| Theorie \| Theory

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Extent:	1 Online-Ressource (14 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 11, 2014 erstellt
Other identifiers:	10.2139/ssrn.2512663 [DOI]
Classification:	G18 - Government Policy and Regulation ; H25 - Business Taxes and Subsidies ; M48 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013045358