, 19th century weight was higher in states with greater average wealth and population density and lower in states with … greater wealth inequality …

Restrictions imposed on property assessment practices by state legislation such as Proposition 13 in California and … Proposition 2½ in Massachusetts can lead to significant divergences between the assessed and market values of property … significant divergence in the property tax payment for a current homeowner and a prospective purchaser of the property. This may …

This paper examines the role of bequests and of taxation on bequests for the distribution of wealth. We investigate a …. Using the coefficient of variation as the measure of inequality, bequests per se diminish the inequality of wealth since … they raise private savings and hence average wealth holdings more than the variance of wealth. From a policy perspective …

Recent books by Thomas Piketty (Piketty, 2014) and Anthony Atkinson (Atkinson, 2015) have brought the annual wealth tax … back on the policy agenda. Both authors suggest using the annual wealth tax to supplement the redistributional effects of …, the wealth tax is often not delivering the expected effects – a large share of the tax burden falls on people with low …

In this paper we examine the degree to which Michigan's property value assessment growth cap has eroded the tax base … techniques, we examine how an assessment growth cap alters effective tax rate distributions within and across property value …

A large body research shows a positive relationship between wealth and entrepreneurship and interprets the relationship … job loss and those who do not reveals generally increasing entry rates through the wealth distribution for both groups … entrepreneurship and a different measure of wealth – net housing equity – for the two groups. Second, we examine the liquidity …