Introduction -- Restoring Europe’s luster -- Russian Federation: national and regional trends in regulatory burden and corruption -- Institutional creativity for happy high-income societies: can basic income-based reforms help to build them? -- Crisis in the Eurozone: some popular fallacies...

This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation...

Many researchers and policymakers have made strong arguments for broadening the taxes on wealth and its returns. Although the theoretical literature on (optimal) wealth taxation is growing, there exists a large void in empirical research. This paper addresses this void by analysing the...