We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find …

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for …. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic …

insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first … comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household … surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long …

This paper analyzes new evidence on long-run trends in aggregate wealth accumulation and wealth inequality in Western … countries. The new findings suggest that wealth-income ratios were lower before World War I than previously claimed, that wealth … concentration fell over the past century and has remained low in Europe but increased in the United States, that wealth has changed …

well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows … extreme wealth inequality in society …

distributions of health and wealth, leading to differences in the ability to mitigate future income shocks. We study consumption … health and wealth are jointly determined under income and health risk that are related to disease outbreak risk. We calibrate … in wealth and health, implying persistent increases in wealth inequality that are characterised by increases in wealth …

Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing … new evidence on cantonal top wealth shares for each of the 26 cantons since 1969, we show that the overall trend masks … striking differences across cantons, both in levels and trends. Combining this with variation in cantonal wealth taxes, we then …