Arbeitspapier

A European net wealth tax

The increase of wealth inequality in many EU countries has spurred interest in wealth taxation. While taxes on wealth for a long time have played only a marginal role in the public finance and taxation literature, more recently a variety of arguments are brought forward in favour of (higher) wealth taxation. At the same time, tax competition has led to an almost complete disappearance of recurrent net wealth taxes in Europe. By dealing with non- and under-reporting in the Household and Consumption Survey (HFCS) data set provided by the European Central Bank, we are able to estimate the wealth distribution within 20 EU countries and the revenue potential of a progressive EU-wide net wealth tax.

Sprache
Englisch

Erschienen in
Series: WIFO Working Papers ; No. 561

Klassifikation
Wirtschaft
International Institutional Arrangements
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
International Fiscal Issues; International Public Goods
Thema
Net wealth tax
wealth taxation
wealth distribution
HFCS
top wealth holders

Ereignis
Geistige Schöpfung
(wer)
Krenek, Alexander
Schratzenstaller, Margit
Ereignis
Veröffentlichung
(wer)
Austrian Institute of Economic Research (WIFO)
(wo)
Vienna
(wann)
2018

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Krenek, Alexander
  • Schratzenstaller, Margit
  • Austrian Institute of Economic Research (WIFO)

Entstanden

  • 2018

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