Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2016
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has … the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal … level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and …