insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first … comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household … surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long …

real property tax, the most efficient of all local taxes. Importantly, in Poland, the system of real property taxation is … based on the area of the given property and not on its value. The present work is based on two sources: official data … the statistical diversification of real property tax rates. It presents econometric models illustrating the financial …

The racial wealth gap is the largest of the economic disparities between Black and white Americans, with a white …-to-Black per capita wealth ratio of 6 to 1. It is also among the most persistent. In this paper, we construct the first continuous … series on white-to-Black per capita wealth ratios from 1860 to 2020, drawing on historical census data, early state tax …

and women, compared to non-Jews, with additional analyses of earnings, self-employment, and wealth. The Jews in Colonial …-employed professionals. The high level of human wealth of contemporary American Jews is not at the expense of non-human wealth. Overall, and … even when other variables including schooling are held constant, Jews have higher levels of wealth and higher rates of …

The tax on immovable property recently started to regain its former significance, but the tax yield still remains low …, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property … tax policy in OECD countries and analyses the efficiency, distributional and stabilisation properties of property tax …

district income tax on property tax revenue. After correcting for endogeneity, the short-run effect of increasing revenue from … income taxation is mostly to increase total revenue, but it also partly offsets the property tax. Specifically, a school … revenue to offset the property tax while retaining the rest for new spending. These districts are then able to spend the early …