Search Results - subject:"wealth tax."

Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax? : A Legal and Economic Analysis Across OECD Countries

Anderwald, Anna-Maria; Niemann, Rainer - 2023

pandemic and the increasing inequality in the distribution of wealth are fuelling this debate (See, for example, Wealth Tax … Commission, A Wealth Tax for the UK, Final Report (2020) that refers to the need to raise substantial revenue after the pandemic …). While some countries (Especially France: The net wealth tax – referred to as the ISF (impôt sur la fortune) – was abolished …

Persistent link: https://www.econbiz.de/10014347626

Revisiting Property Tax Capitalization

Lyu, Xueying - 2023

This paper investigates the extent of property tax capitalization in the context of a progressive property tax pilot in Shanghai. I utilize a difference-in-differences approach by comparing neighborhoods with different tax rates before and after the implementation of the property taxes....

Persistent link: https://www.econbiz.de/10014347733

A Roof for Rent : Shared Occupancy and Property Tax Compliance

Anim-Odame, Wilfred; Brenni, Precious; Damianov, Damian; … - 2023

Shared occupancy arrangements are on the rise in recent years due to affordability constraints in homeownership. This article examines for the first time the property tax compliance behavior of shared dwellings, where homeowners rent out part of their own home to tenants. Using...

Persistent link: https://www.econbiz.de/10014350420

Behavioral responses to wealth taxation : evidence from a Norwegian reform

Iacono, Roberto; Smedsvik, Bård - 2023

Persistent link: https://www.econbiz.de/10014469019

Public disclosure and tax compliance : evidence from Uganda

Manwaring, Priya; Regan, Tanner - 2023

Persistent link: https://www.econbiz.de/10014493807

Using machine learning to create a property tax roll : evidence from the city of Kananga, DR Congo

Bergeron, Augustin; Fournier, Arnaud; Kabeya Kabeya, John; … - 2023

Persistent link: https://www.econbiz.de/10014440206

Assessing the Welsh Government's consultation on reforms to council tax

Adam, Stuart; Phillips, David; Ray-Chaudhuri, Sam - 2023

Persistent link: https://www.econbiz.de/10014440796

Design of partial population experiments with an application to spillovers in tax compliance

Cruces, Guillermo; Tortarolo, Dario; Vazquez-Bare, Gonzalo - 2023

We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. Crucially, our framework accounts for heterogeneous treatment effects across clusters and heterogeneous cluster sizes, which are pervasive in...

Persistent link: https://www.econbiz.de/10014373609

Behavioral responses to inheritance taxation : a review of the empirical literature

Schratzenstaller, Margit - 2023

pronounced than real responses. Behavioral responses to an inheritance tax are smaller compared to a recurrent net wealth tax … over a recurrent net wealth tax. Furthermore, the containment of (illegal) tax avoidance should be a priority for …

Persistent link: https://www.econbiz.de/10014445551

The effects of property tax levy limits on school infrastructure assets and expenditures : the case of New York

Nguyen-Hoang, Phuong; Choi, Yoon-Jung - 2023

Persistent link: https://www.econbiz.de/10014446678