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 …

comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household … insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first … surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long …

comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household … insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first … surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long …

Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are …

globalized capital market as investments are distorted. This study shows that raising tax revenue by taxing wealth is less costly … wealth. The explanation is that a recidence based tax on wealth collects tax revenue from wealthy investors without …Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a …

wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the …Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business … investments is distorted. This study shows how to redistribute from the richest without distorting investment decisions of foreign …

This paper discusses alternative methods to estimate the distribution of wealth in New Zealand. It develops a taxable … income capitalisation method for estimating the distribution of wealth in New Zealand that is based on the approach of Saez … generate taxable income flows, particularly towards the top of the wealth distribution where household surveys often undercount …

tax country to a lower tax country. Self-made billionaires are more likely to move to countries with larger market sizes …

Existing studies of entrepreneurship focus on entrepreneurs whose individual contribution to wealth creation is … typically trivial: self-employed persons. This paper investigates entrepreneurs whose individual contribution to wealth creation …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …