Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The expected shift of the tax burden would hit low-income households in particular. Economic performance would decrease and the labour market would be negatively affected. Overall, the wealth tax cannot deliver what its promoters in the political arena promise.
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Volume (Year): 62 (2013)
Issue (Month): 2 (August)
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