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Taxing wealth and only wealth in an advanced economy with an oversized informal economy and vast tax evasion : the case of Greece
Papanikos, Grēgorēs Th. - In: Vierteljahrshefte zur Wirtschaftsforschung 84 (2015) 3, pp. 85-106
and proposes a tax system that is based exclusively on wealth (property, bank deposits, shares etc) and the abolishment of …
Persistent link: https://www.econbiz.de/10011498243
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Top Incomes and Top Taxes in Germany
Corneo, Giacomo - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10012781544
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Lack of Adjustment of the Cyprus Household Sector Results from the Eurosystem’s Household Finance and Consumption Surveys
Manison, Leslie - 2017
The results from the second wave of the Eurosysystem's Household Finance and Consumption Survey (HFCS) indicate that Cyprus households experienced very large falls in their incomes and value of real assets between 2009/2010 and 2013/2014. However, despite their worsening financial situation...
Persistent link: https://www.econbiz.de/10012955485
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Trends and Gradients in Top Tax Elasticities : Cross-Country Evidence, 1900–2014
Rubolino, Enrico - 2017
We compile data spanning the period 1900–2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...
Persistent link: https://www.econbiz.de/10012959052
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After Paying Ultra-High Net Worth Wealth Taxes, How Much Would Billionaires Have Left to Live on?
Simkovic, Michael - 2019
Persistent link: https://www.econbiz.de/10012891746
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Billionaire Taxes
Simkovic, Michael - 2019
Targeted ultra-high net worth wealth taxes can fund reductions in taxes on wages. Wealth taxes are harder to avoid than … existing capital gains taxes and inheritance taxes, and can be more precisely targeted toward extreme wealth. Exit taxes to … that wealth taxes are constitutional. The critical difference between wealth taxes and income taxes, the realization …
Persistent link: https://www.econbiz.de/10012893759
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth … almost exclusively occurs for donors rather than recipients of wealth transfers. Beyond, tax planning is more prevalent for …
Persistent link: https://www.econbiz.de/10012943696
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Taxation and the Superrich
Scheuer, Florian - 2019
This paper addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different than others. Some may be “superstars,” for whom small differences in talent...
Persistent link: https://www.econbiz.de/10012858705
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Hidden Wealth
Cummins, Neil - 2019
Sharp declines in wealth-concentration occurred across Europe and the US during the 20th century. But this stylized … fact is based on declared wealth. It is possible that today the richest are not less rich but rather that they are hiding … much of their wealth. This paper proposes a method to measure this hidden wealth, in any form. In England, 1920 …
Persistent link: https://www.econbiz.de/10012861104
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Party system institutionalization and reliance on personal income tax : exploring the relationship using new data
Schiller, Armin von - International Centre for Tax and Development - 2017
This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...
Persistent link: https://www.econbiz.de/10011597079