Bach, Stefan; Beznoska, Martin; Steiner, Viktor - Fachbereich Wirtschaftswissenschaft, Freie Universität … - 2011
ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal …. Since net wealth is strongly concentrated, the capital levy could raise substantial revenue, even if relatively high … personal allowances are granted. We also analyze the compliance and administrative costs of the capital levy. …