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Wealth taxation of individuals and equity: A political-cultural market theory perspective

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  • Schmiel, Ute

Abstract

Although wealth inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth taxes on a wide range of assets on annual due days.

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  • Schmiel, Ute, 2024. "Wealth taxation of individuals and equity: A political-cultural market theory perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    • Handle: RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235422000508
    DOI: 10.1016/j.cpa.2022.102465
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    References listed on IDEAS

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    1. repec:ces:ifodic:v:16:y:2018:i:2:p:50000000002757 is not listed on IDEAS
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    3. Clarke, Thomas & Jarvis, Walter & Gholamshahi, Soheyla, 2019. "The impact of corporate governance on compounding inequality: Maximising shareholder value and inflating executive pay," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    4. Robin Boadway & Pierre Pestieau, 2018. "The tenuous case for an annual wealth tax," Working Papers 2018/01, Institut d'Economia de Barcelona (IEB).
    5. Anna Iara, 2015. "Wealth distribution and taxation in EU Members," Taxation Papers 60, Directorate General Taxation and Customs Union, European Commission.
    6. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
    7. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
    8. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 113-122, June.
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    10. Clemens Fuest & Florian Neumeier & Michael Stimmelmayr & Daniel Stöhlker, 2018. "The Economic Effects of a Wealth Tax in Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 22-26, August.
    11. James, Malcolm, 2010. "Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(7), pages 573-583.
    12. Cooper, Christine & Danson, Mike & Whittam, Geoff & Sheridan, Tommy, 2010. "The neoliberal project—Local taxation intervention in Scotland," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 195-210.
    13. Sikka, Prem, 2015. "The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 46-62.
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    Cited by:

    1. Thomas Webb & Arthur Apostel & Milena Buchs & Richard Barnthaler, 2026. "Wealth Taxes and Post-Growth: How different tax designs align with different goals," Papers 2603.17786, arXiv.org.

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