The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

This paper produces new evidence and stylised facts on housing, wealth accumulation and wealth distribution, relying on an in-depth analysis of micro-based data on household wealth across OECD countries. The analysis addresses several questions: i) How is homeownership and housing tenure...

We collect, digitize, and supplement the Swiss rich list for the years 1989-2020 published in the "BILANZ" business magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the the super-rich in Switzerland in ways that were not...

We collect, digitize, and supplement the Swiss rich list for the years 1989-2020 published in the "BILANZ" business magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the super-rich in Switzerland in ways that were not...

Wenn hohe Vermögen stärker besteuert werden sollen, spricht vieles für eine effektivere Erbschaftsteuer. Dazu sollten die weitgehenden Steuerbefreiungen für Unternehmensübertragungen und weitere Steuervergünstigungen beseitigt werden. Dadurch ließe sich auch bei moderaten Steuersätzen...

We collect, digitize, and supplement the Swiss rich list for the years 1989-2020 published in the "BILANZ" business magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the the super-rich in Switzerland in ways that were not...

We collect, digitize, and supplement the Swiss rich list for the years 1989–2020 published in the "BILANZ" business magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the super-rich in Switzerland in ways that were not...

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...