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Persistent link: https://www.econbiz.de/10011516468
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We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10011497769
We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by...
Persistent link: https://www.econbiz.de/10012860294
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10012986233
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10012987608
Persistent link: https://www.econbiz.de/10011886436
We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intranational variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by...
Persistent link: https://www.econbiz.de/10012120377
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10012456301
Persistent link: https://www.econbiz.de/10014228230