We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of …

Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could … wealth inequality in Germany: Simulations show that the Gini coefficient would decrease by five to seven percent as a result. …. However, a universal capital endowment could decrease wealth inequality much more rapidly and successfully. In this report, a …

jettisoned.In this comment, I shall take issue with both Professor McCready (“The Case against Wealth Taxation”) and Dean Maloney … (“The Case Against Wealth Taxation: A Reply”), which is, in effect, an attempt to make the case for wealth taxation. My …