the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real …

the wake of 19th century property rights legislation. The results reveal that male wealth was greater than female wealth …Historical wealth micro-data from Wentworth County, Ontario examines the evolution of female and male wealth holding in … in Wentworth County but that over time the gap declined. Female wealth rose continually in Wentworth County over the …

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay … principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal … particular. Economic performance would decrease and the labour market would be negatively affected. Overall, the wealth tax …

This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of … other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in … contrast to a property tax. Moreover, the necessity to reduce public debts and to stop the unabated evolution of unequal …

of the levied assets. We analyze both problems focusing on a capital tax, the annual wealth tax (WT), which is only … us to describe the evolution of wealth concentration in Spain along 1983-2001. On average top 1% holds about 18% of total … wealth, which rises to 19% when tax incompliance and under-assessment is corrected for housing, the main asset. The evolution …