world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes … they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts-and, in … repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth …

tax havens -- Place as a form of capital -- Millionaires and the future of taxation …

literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … the estate tax. In particular, we focus on the effects of tax-specific design features and personal as well as asset …). By using different tax instruments as reference points for each other we strengthen the robustness of our findings. While …