The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and …

property ownership, embracing equitable distribution in reallocating property upon divorce, the Employment Retirement Income … concentration of wealth in the hands of husbands rather than wives within intact marriages. It suggests that in order to remedy this … in one-half of the assets in each spouse as they are earned and contributed by one spouse, akin to a community property …

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 …

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

proposals that could increase tax revenue, improve the efficiency of the tax system, and reduce wealth and income inequality. In … the case of property tax, value-based taxation should be strengthened, which would double revenue in the longer term …

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 …