Allgemeine Vermögensteuern sollen höhere persönliche Vermögen belasten. Dazu müssen die steuerpflichtigen Vermögenswerte erfasst und bewertet werden. Hier haben sich in den letzten Jahren neue Perspektiven für die Vermögensbesteuerung ergeben, da inzwischen praxisübliche...

Allgemeine Vermögensteuern sollen höhere persönliche Vermögen belasten. Dazu müssen die steuerpflichtigen Vermögenswerte erfasst und bewertet werden. Hier haben sich in den letzten Jahren neue Perspektiven für die Vermögensbesteuerung ergeben, da inzwischen praxisübliche...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

We collect, digitize, and supplement the Swiss rich list for the years 1989-2020 published in the "BILANZ" business magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the the super-rich in Switzerland in ways that were not...