Arentz, Oliver; Roth, Steffen J. - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 180-193
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...