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A Primer on the Implementation of Wealth Taxes

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  • Robert D. Brown

Abstract

A net wealth tax for Canada is an intriguing but complex possibility. When most wealth took the form of immovable property, and tax administration was less sophisticated, net wealth taxes appealed to administrators because of the visibility of the tax base. This advantage has now largely disappeared. The introduction of a net wealth tax would require us to overcome a host of relatively intractable problems, and its implementation would carry with it substantial costs, uncertainties, and complexities for tax collectors and taxpayers alike.

Suggested Citation

  • Robert D. Brown, 1991. "A Primer on the Implementation of Wealth Taxes," Canadian Public Policy, University of Toronto Press, vol. 17(3), pages 335-350, September.
    • Handle: RePEc:cpp:issued:v:17:y:1991:i:3:p:335-350
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    Cited by:

    1. Kopczuk, Wojciech, 2016. "U.S. capital gains and estate taxation: a status report and directions for a reform," CEPR Discussion Papers 11208, C.E.P.R. Discussion Papers.
    2. Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
    3. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    4. Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 17433, Universidad de los Andes, Facultad de Economía, CEDE.

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