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Nehmt von den Reichen? Die Vermögensteuer zwischen Anspruch und Wirklichkeit

Listed author(s):
  • Arentz Oliver


  • Roth Steffen J.


    (Institut für Wirtschaftspolitik an der Universität zu Köln, Pohligstraße 1, 50969 Köln)

Registered author(s):

    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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    Article provided by De Gruyter in its journal Zeitschrift für Wirtschaftspolitik.

    Volume (Year): 62 (2013)
    Issue (Month): 2 (August)
    Pages: 180-193

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    Handle: RePEc:lus:zwipol:v:62:y:2013:i:2:p:180-193
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