Bach, Stefan - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 80 (2011) 4, pp. 123-146
Net wealth taxes aim at moving the tax burden towards higher personal wealth. Assets and liabilities have to be collected and valuated. In this field, new effective valuation procedures introduced for inheritance and gift taxes could be adopted, overseas tax evasion has to be impeded. Since...