level, they do not suggest a large-scale exodus at the national level, indicating that migration to avoid wealth taxation is … taxation, and negligible out-migration rates. …

behavior related to the management of capital incomes in the very income top appears to lie behind the observed effects. …

Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business … and domestic investors within a simplified model framework designed for modest levels of taxes on capital income and … wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the …

through public spending and taxation, could be considered as a key element in order to ensure a more equal distribution of … unemployment benefits), taxation, conditional cash transfers (more common in developing countries), instruments of fiscal … five countries that experienced a period of crisis: United States, Germany, Norway, Sweden and Brazil. For each country the …

Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN …