What was, twenty five years ago, the image about Peruvian economic history during its independent period? Which are the changes in it now and which the factors of that changes? My argue is that in the period of last twenty five years, the economic history of Peru, but especially its republican...

The aim of this paper is to examine the conditions under which the increase in revenue that would resulting from the introduction of a net wealth tax and an exit tax would be offset by the loss of revenue from personal income tax and consumption tax due to tax-induced emigration. In the proposed...

Taxes on personal net wealth have been abolished in almost all countries. However, some scholars and policymakers have recently proposed to reintroduce this type of taxation as a mechanism to fight inequality. This paper aims to contribute to the literature on tax-motivated mobility of...

Este libro enfrenta de manera interdisciplinaria desde la historia, la ciencia política y la economía, a las preguntas sobre las razones que explican el alto grado de desigualdad, estas y otras interrogantes cuyas respuestas no solo explican nuestra realidad sino que pueden, si se analizan...

This paper aims to contribute to the literature on the impact of net wealth taxes on social fairness. The model proposed considers an overall incidence approach where the relevant variable, the adjusted disposable income, incorporates the value of public expenditure. Using numerical simulations...