used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately … abolished between 1989 and 1997. Due to the specific design of the wealth tax, these changes provide a compelling quasi …Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark …

captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from … adjustment leads to an increase in top income shares, and the size of this effect varies dramatically depending on the tax regime … in place. After a tax reform in 2005 that created strong incentives to retain earnings in the business, the increase is …

show that radical measures, such as a wealth tax, are needed to eradicate the regressivity of the Italian tax system. …This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National … Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new …

Covid-19 pandemic. We show how a progressive wealth tax combined with a uniform, linear tax on all incomes and a modest … tax system in the UK, US and elsewhere, with proportionately much greater impact on the poor than on the rich, and welfare …

agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint … services tax (GST), and (ii) profits, corporate and income tax (PCIT) mobilisation efforts in Africa, the effects of the former … policies. Accordingly, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only …

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax … revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods …, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and …

a consulting project in which a company requests advice from our students to make an investment decision. The company … needs to acquire a transport element and wants to know the financial, accounting and tax consequences that could be derived … from making the investment through two different financing instruments: financial leasing or renting. The results of the …

agreement, and the expected rebound of foreign direct investment to Africa from 2022, this study examines the joint effects of … industrialisation and digital infrastructure enhance (i) goods and services tax (GST), and (ii) profits, corporate and income tax (PCIT …, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only below some ICT thresholds. Above …

corporations tend to decrease, not increase, when their tax advantage grows. Instead of fueling productive investment, the tax … stifles innovation and investment, resulting in lower-quality goods and services and less economic dynamism. Concentration is … also a catalyst for rising wealth and income inequality, as monopolistic firms are able to suppress workers’ wages and …