Wealth and Wealth Transfer Taxation: A Survey
AbstractThis paper provides a survey of the theoretical literature on wealth and wealth transfer taxation. Both forms of taxation are highly controversial and we present arguments in favor and against them. We adopt a theoretical and normative perspective. Our approach is comprehensive in the sense that wealth taxation is discussed as part of an overall tax system, dominated by income and commodity taxation.We show that a crucial factor in designing the tax structure is the motive underlying wealth accumulation and transfers.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1017.
Length: 39 pages
Date of creation: 01 May 2010
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
wealth taxation; inheritance taxation; capital income taxation;
Other versions of this item:
- NEP-ACC-2011-03-05 (Accounting & Auditing)
- NEP-ALL-2011-03-05 (All new papers)
- NEP-PBE-2011-03-05 (Public Economics)
- NEP-PUB-2011-03-05 (Public Finance)
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