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Die Ungleichheit der zu versteuernden Vermögen in der Schweiz während der Covid-19-Pandemie

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  • Krapf Matthias

    (Eidgenössische Steuerverwaltung Hauptabteilung Steuerpolitik Eigerstrasse 65 3003 Bern Schweiz)

Abstract

Die Schweiz zählt zu den wenigen Ländern, die noch eine Vermögensteuer erheben. Dies ermöglicht eine Schätzung der Vermögensungleichheit, wie sie Matthias Krapf in diesem Beitrag vornimmt. Nachdem die Vermögensungleichheit in der Schweiz in den 2010er Jahren zugenommen hatte, blieb sie im ersten Covid-19-Jahr 2020 weitgehend stabil, stieg aber 2021 wieder deutlich. Trotz der eingeschränkten Konsummöglichkeiten infolge der Pandemie lassen die Daten in beiden betroffenen Jahren keine außergewöhnliche Ersparnisbildung erkennen. Unterschiede in der Portfoliozusammensetzung zwischen den Vermögensklassen könnten eine größere Rolle bei der unterschiedlichen Entwicklung der Vermögensungleichheit in den beiden Jahren spielen. Besonders ausgeprägt ist die Vermögensungleichheit nach wie vor in den Kantonen der Zentralschweiz.

Suggested Citation

  • Krapf Matthias, 2024. "Die Ungleichheit der zu versteuernden Vermögen in der Schweiz während der Covid-19-Pandemie," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 25(3-4), pages 286-298.
    • Handle: RePEc:bpj:pewipo:v:25:y:2024:i:3-4:p:286-298:n:1005
    DOI: 10.1515/pwp-2024-0004
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • I14 - Health, Education, and Welfare - - Health - - - Health and Inequality

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