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Wealth and Wealth Transfer Taxation: A Survey

Author

Listed:
  • Helmuth Cremer

    (Toulouse School of Economics (GREMAQ and IDEI)

  • Pierre Pestieau

    (CREPP, University of LIege and CORE)

Abstract

This 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.

Suggested Citation

  • Helmuth Cremer & Pierre Pestieau, 2010. "Wealth and Wealth Transfer Taxation: A Survey," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1017, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper1017
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1017.pdf
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    Blog mentions

    As found by EconAcademics.org, the blog aggregator for Economics research:
    1. La riqueza debería tributar más
      by Santiago Lago Peñas in Res Publica on 2012-08-21 21:08:03

    Citations

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    Cited by:

    1. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
    2. Nicola Pavoni & Hakki Yazici, 2017. "Intergenerational Disagreement and Optimal Taxation of Parental Transfers," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 84(3), pages 1264-1305.
    3. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2020. "An assessment of wealth taxes in a joint income-wealth perspective," Working Papers 2006, Herman Deleeck Centre for Social Policy, University of Antwerp.
    4. Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2018. "Inheritance and wealth inequality: Evidence from population registers," Journal of Public Economics, Elsevier, vol. 165(C), pages 17-30.
    5. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
    6. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
    7. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    8. Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2020. "An Assessment of Wealth Taxes in a Joint Income-Wealth Perspective," EUROMOD Working Papers EM17/20, EUROMOD at the Institute for Social and Economic Research.
    9. Alexander Krenek & Margit Schratzenstaller, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    10. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
    11. Bev Dahlby, 2012. "Reforming the Tax Mix in Canada," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(14), April.

    More about this item

    Keywords

    wealth taxation; inheritance taxation; capital income taxation;
    All these keywords.

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