Behavioural responses to a wealth tax
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
References listed on IDEAS
- Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004.
"Do estate and gift taxes affect the timing of private transfers?,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
- B. Douglas Bernheim & Robert J. Lemke & John Karl Scholz, 2001. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?," NBER Working Papers 8333, National Bureau of Economic Research, Inc.
- Wojciech Kopczuk, 2007.
"Bequest and Tax Planning: Evidence from Estate Tax Returns,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 122(4), pages 1801-1854.
- Wojciech Kopczuk, 2006. "Bequest and Tax Planning: Evidence From Estate Tax Returns," NBER Working Papers 12701, National Bureau of Economic Research, Inc.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2021.
"Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France,"
Journal of the European Economic Association, European Economic Association, vol. 19(1), pages 620-663.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2019. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers 1935, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," PSE Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," World Inequality Lab Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2019. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers halshs-02401488, HAL.
- John Beshears & James J. Choi & David Laibson & Brigitte C. Madrian, 2017.
"Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Beshears, John & Choi, James J. & Laibson, David & Madrian, Brigitte C., 2017. "Does front-loading taxation increase savings? Evidence from Roth 401(k) introductions," Journal of Public Economics, Elsevier, vol. 151(C), pages 84-95.
- John Beshears & James J. Choi & David Laibson & Brigitte C. Madrian, 2014. "Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions," NBER Working Papers 20738, National Bureau of Economic Research, Inc.
- Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," World Inequality Lab Working Papers hal-02876979, HAL.
- McGarry, Kathleen, 2001. "The cost of equality: unequal bequests and tax avoidance," Journal of Public Economics, Elsevier, vol. 79(1), pages 179-204, January.
- Joulfaian, David, 2005.
"Choosing between gifts and bequests: How taxes affect the timing of wealth transfers,"
Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.
- David Joulfaian, 2005. "Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers," NBER Working Papers 11025, National Bureau of Economic Research, Inc.
- Arun Advani & George Bangham & Jack Leslie, 2021.
"The UK's wealth distribution and characteristics of high‐wealth households,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 397-430, September.
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK's wealth distribution and characteristics of high-wealth households," LSE Research Online Documents on Economics 112698, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK's wealth distribution and characteristics of high-wealth households," CAGE Online Working Paper Series 576, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK’s wealth distribution and characteristics of high-wealth households," The Warwick Economics Research Paper Series (TWERPS) 1367, University of Warwick, Department of Economics.
- James Browne & David Phillips, 2017. "Estimating the size and nature of responses to changes in income tax rates on top incomes in the UK: a panel analysis," IFS Working Papers W17/13, Institute for Fiscal Studies.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019.
"Tax Evasion and Inequality,"
American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Menkhoff, Lukas & Miethe, Jakob, 2019.
"Tax evasion in new disguise? Examining tax havens' international bank deposits,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Paiella, Monica & Tiseno, Andrea, 2014. "Evaluating the impact on saving of tax-favored retirement plans," Journal of Pension Economics and Finance, Cambridge University Press, vol. 13(1), pages 62-87, January.
- Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
- King, Mervyn A. & Leape, Jonathan I., 1998. "Wealth and portfolio composition: Theory and evidence," Journal of Public Economics, Elsevier, vol. 69(2), pages 155-193, June.
- Helen Miller & Thomas Pope & Kate Smith, 2024.
"Intertemporal Income Shifting and the Taxation of Business Owner-Managers,"
The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 184-201, January.
- Helen Miller & Thomas Pope & Kate Smith, 2021. "Intertemporal income shifting and the taxation of business owner-managers," IFS Working Papers W21/49, Institute for Fiscal Studies.
- Miller, Helen & Pope, Thomas & Smith, Kate, 2024. "Intertemporal income shifting and the taxation of business owner-managers," LSE Research Online Documents on Economics 121654, London School of Economics and Political Science, LSE Library.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020.
"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2020.
"Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(1), pages 329-388.
- Zucman, Gabriel & Jakobsen, Katrine & Jakobsen, Kristian & Kleven, Henrik, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," CEPR Discussion Papers 12780, C.E.P.R. Discussion Papers.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation And Wealth Accumulation: Theory And Evidence From Denmark," CEBI working paper series 18-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers 24371, National Bureau of Economic Research, Inc.
- Sergio Ocampo & Gueorgui Kambourov & Daphne Chen & Burhanettin Kuruscu & Fatih Guvenen, 2017.
"Use It or Lose It: Efficiency Gains from Wealth Taxation,"
2017 Meeting Papers
913, Society for Economic Dynamics.
- Daphne Chen & Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo, 2019. "Use it or Lose it: Efficiency Gains from Wealth Taxation," Working Papers 764, Federal Reserve Bank of Minneapolis.
- Fatih Guvenen & Gueorgui Kambourov & Burhanettin Kuruscu & Sergio Ocampo-Diaz & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," NBER Working Papers 26284, National Bureau of Economic Research, Inc.
- Fatih Guvenen & Gueorgui Kambourov & Burhan Kuruscu & Sergio Ocampo & Daphne Chen, 2019. "Use It or Lose It: Efficiency Gains from Wealth Taxation," Working Papers tecipa-648, University of Toronto, Department of Economics.
- Stephens, Melvin Jr & Ward-Batts, Jennifer, 2004.
"The impact of separate taxation on the intra-household allocation of assets: evidence from the UK,"
Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1989-2007, August.
- Melvin Stephens Jr. & Jennifer Ward-Batts, 2001. "The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK," NBER Working Papers 8380, National Bureau of Economic Research, Inc.
- Henrik Jacobsen Kleven & Camille Landais & Esben Schultz, 2014.
"Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(1), pages 333-378.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez & Esben Anton Schultz, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," NBER Working Papers 18885, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille & Schultz, Esben, 2013. "Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners' Tax Scheme in Denmark," CEPR Discussion Papers 9410, C.E.P.R. Discussion Papers.
- Slemrod, Joel, 1995. "Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986," American Economic Review, American Economic Association, vol. 85(2), pages 175-180, May.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010.
"New evidence on taxes and portfolio choice,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Bjørneby, Marie & Markussen, Simen & Røed, Knut, 2020. "Does the Wealth Tax Kill Jobs?," IZA Discussion Papers 13766, Institute of Labor Economics (IZA).
- Schmidheiny, Kurt & Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias, 2016.
"Taxing Wealth: Evidence from Switzerland,"
CEPR Discussion Papers
11342, C.E.P.R. Discussion Papers.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," CESifo Working Paper Series 5966, CESifo.
- Brülhart, Marius & Parchet, Raphaël, 2014.
"Alleged tax competition: The mysterious death of bequest taxes in Switzerland,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
- Brülhart, Marius & Parchet, Raphael, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
- Raj Chetty & John N. Friedman & Søren Leth-Petersen & Torben Heien Nielsen & Tore Olsen, 2014.
"Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(3), pages 1141-1219.
- Raj Chetty & John N. Friedman & Soren Leth-Petersen & Torben Nielsen & Tore Olsen, 2012. "Active vs. Passive Decisions and Crowdout in Retirement Savings Accounts: Evidence from Denmark," NBER Working Papers 18565, National Bureau of Economic Research, Inc.
- Chetty, Raj & Friedman, John N. & Leth-Peterson, Soren & Nielsen, Torben Heien & Olsen, Tore, 2013. "Active vs. Passive Decisions and Crowd-Out in Retirement Savings Accounts: Evidence from Denmark," Working Paper Series rwp13-002, Harvard University, John F. Kennedy School of Government.
- Ctirad Slavík & Hakki Yazici, 2019.
"On the consequences of eliminating capital tax differentials,"
Canadian Journal of Economics, Canadian Economics Association, vol. 52(1), pages 225-252, February.
- Ctirad Slavík & Hakki Yazici, 2019. "On the consequences of eliminating capital tax differentials," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 52(1), pages 225-252, February.
- Slavik, Ctirad & Yazici, Hakki, 2014. "On the Consequences of Eliminating Capital Tax Differentials," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100479, Verein für Socialpolitik / German Economic Association.
- Kleven, Henrik Jacobsen & Schultz, Esben Anton, 2014. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 66122, London School of Economics and Political Science, LSE Library.
- Florian Scheuer & Joel Slemrod, 2020.
"Taxation and the Superrich,"
Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," CESifo Working Paper Series 7817, CESifo.
- Scheuer, Florian & Slemrod, Joel, 2019. "Taxation and the Superrich," CEPR Discussion Papers 13962, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," NBER Working Papers 26207, National Bureau of Economic Research, Inc.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the superrich," ECON - Working Papers 337, Department of Economics - University of Zurich.
- R. Glenn Hubbard & Jonathan S. Skinner, 1996.
"Assessing the Effectiveness of Saving Incentives,"
Books,
American Enterprise Institute, number 53540, September.
- R. Glenn Hubbard & Jonathan S. Skinner, 1996. "Assessing the Effectiveness of Saving Incentives," NBER Working Papers 5686, National Bureau of Economic Research, Inc.
- Stephen Daly & Helen Hughson & Glen Loutzenhiser, 2021.
"Valuation for the purposes of a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 615-650, September.
- Daly, Stephen & Hughson, Helen & Loutzenhiser, Glen, 2021. "Valuation for the purposes of a wealth tax," LSE Research Online Documents on Economics 112696, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Koenig, Felix & Pessina, Lorenzo & Summers, Andy, 2020.
"Importing Inequality: Immigration and the Top 1 Percent,"
IZA Discussion Papers
13731, Institute of Labor Economics (IZA).
- Advani, Arun & König, Felix & Pessina, Lorenzo & Summers, Andrew, 2020. "Importing inequality: immigration and the top 1 percent," LSE Research Online Documents on Economics 108220, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Koenig, Felix & Pessina, Lorenzo & Summers, Andy, 2020. "Importing Inequality: Immigration and the Top 1 percent," CAGE Online Working Paper Series 508, Competitive Advantage in the Global Economy (CAGE).
- Arun Advani & Felix Koenig & Lorenzo Pessina & Andy Summers, 2020. "Importing Inequality: Immigration and the Top 1 Percent," CESifo Working Paper Series 8665, CESifo.
- Arun Advani & Felix Koenig & Lorenzo Pessina & Andy Summers, 2020. "Importing inequality: immigration and the top 1 percent," IFS Working Papers W20/31, Institute for Fiscal Studies.
- Arun Advani & Felix Koenig & Lorenzo Pessina & Andy Summers, 2020. "Importing inequality: immigration and the top 1 percent," CEP Discussion Papers dp1717, Centre for Economic Performance, LSE.
- Advani, Arun & Koenig, Felix & Pessina, Lorenzo & Summers, Andy, 2020. "Importing inequality : Immigration and the Top 1 percent," The Warwick Economics Research Paper Series (TWERPS) 1305, University of Warwick, Department of Economics.
- Amy Finkelstein, 2009. "E-ztax: Tax Salience and Tax Rates," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 124(3), pages 969-1010.
- Henrik Jacobsen Kleven & Camille Landais & Emmanuel Saez, 2013.
"Taxation and International Migration of Superstars: Evidence from the European Football Market,"
American Economic Review, American Economic Association, vol. 103(5), pages 1892-1924, August.
- Henrik Kleven & Camille Landais & Emmanuel Saez, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," NBER Working Papers 16545, National Bureau of Economic Research, Inc.
- Saez, Emmanuel & Kleven, Henrik & Landais, Camille, 2010. "Taxation and International Migration of Superstars: Evidence from the European Football Market," CEPR Discussion Papers 8134, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Raj Chetty & Adam Looney & Kory Kroft, 2009.
"Salience and Taxation: Theory and Evidence,"
American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
- Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc.
- Raj Chetty & Kory Kroft & Adam Looney, 2009. "Salience and taxation: theory and evidence," Finance and Economics Discussion Series 2009-11, Board of Governors of the Federal Reserve System (U.S.).
- Looney, Adam & Kroft, Kory & Chetty, Raj, 2009. "Salience and Taxation: Theory and Evidence," Scholarly Articles 9748525, Harvard University Department of Economics.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Jon Bakija & Joel Slemrod, 2004.
"Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns,"
Department of Economics Working Papers
2004-12, Department of Economics, Williams College.
- Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.
- Michael Carlos Best & Henrik Jacobsen Kleven, 2018. "Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(1), pages 157-193.
- Sule Alan & Søren Leth-Petersen, 2006.
"Tax Incentives and Household Portfolios: A Panel Data Analysis,"
CAM Working Papers
2006-13, University of Copenhagen. Department of Economics. Centre for Applied Microeconometrics.
- Sule Alan & Søren Leth-Petersen, 2006. "Tax Incentives and Household Portfolios: A Panel Data Analysis," Social and Economic Dimensions of an Aging Population Research Papers 163, McMaster University.
- Glen Loutzenhiser & Elizabeth Mann, 2021. "Liquidity issues: solutions for the asset rich, cash poor," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 651-675, September.
- Kathleen McGarry, 2000. "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 93-122, National Bureau of Economic Research, Inc.
- Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2016.
"Taxation and the International Mobility of Inventors,"
American Economic Review, American Economic Association, vol. 106(10), pages 2930-2981, October.
- Stantcheva, Stefanie & Akcigit, Ufuk & Baslandze, Salomé, 2015. "Taxation and the International Mobility of Inventors," CEPR Discussion Papers 10565, C.E.P.R. Discussion Papers.
- Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015. "Taxation and the International Mobility of Inventors," PIER Working Paper Archive 15-014, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
- Ufuk Akcigit & Salomé Baslandze & Stefanie Stantcheva, 2015. "Taxation and the International Mobility of Inventors," NBER Working Papers 21024, National Bureau of Economic Research, Inc.
- Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020.
"Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
- Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
- Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.
- James M. Poterba & Scott J. Weisbenner, 2003.
"Inter-asset Differences in Effective Estate-Tax Burdens,"
American Economic Review, American Economic Association, vol. 93(2), pages 360-365, May.
- James Poterba & Scott Weisbenner, 2003. "Inter-Asset Differences in Effective Estate Tax Burdens," NBER Working Papers 9456, National Bureau of Economic Research, Inc.
- Facundo Alvaredo & Emmanuel Saez, 2009.
"Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective,"
Journal of the European Economic Association, MIT Press, vol. 7(5), pages 1140-1167, September.
- Facundo Alvaredo & Emmanuel Saez, 2009. "Income and wealth concentration in Spain from a historical and fiscal perspective," PSE-Ecole d'économie de Paris (Postprint) hal-00812853, HAL.
- Facundo Alvaredo & Emmanuel Saez, 2009. "Income and wealth concentration in Spain from a historical and fiscal perspective," Post-Print hal-00812853, HAL.
- Alvaredo, Facundo & Saez, Emmanuel, 2009. "Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective," Institute for Research on Labor and Employment, Working Paper Series qt4017h9q3, Institute of Industrial Relations, UC Berkeley.
- R. Glenn Hubbard & Jonathan S. Skinner, 1996.
"Assessing the Effectiveness of Saving Incentives,"
Journal of Economic Perspectives, American Economic Association, vol. 10(4), pages 73-90, Fall.
- R. Glenn Hubbard & Jonathan S. Skinner, 1996. "Assessing the Effectiveness of Saving Incentives," NBER Working Papers 5686, National Bureau of Economic Research, Inc.
- Poterba, James M. & Samwick, Andrew A., 2003.
"Taxation and household portfolio composition: US evidence from the 1980s and 1990s,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 5-38, January.
- James M. Poterba & Andrew Samwick, 1999. "Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s," NBER Working Papers 7392, National Bureau of Economic Research, Inc.
- Ludwig Straub & Iván Werning, 2020.
"Positive Long-Run Capital Taxation: Chamley-Judd Revisited,"
American Economic Review, American Economic Association, vol. 110(1), pages 86-119, January.
- Ludwig Straub & Iván Werning, 2014. "Positive Long Run Capital Taxation: Chamley-Judd Revisited," NBER Working Papers 20441, National Bureau of Economic Research, Inc.
- Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
- Alexander M. Gelber, 2011.
"How Do 401(k)s Affect Saving? Evidence from Changes in 401(k) Eligibility,"
American Economic Journal: Economic Policy, American Economic Association, vol. 3(4), pages 103-122, November.
- Gelber, Alexander M., 2009. "How do 401(k)s Affect Saving? Evidence from Changes in 401(k) Eligibility," MPRA Paper 13613, University Library of Munich, Germany.
- Niels Johannesen & Gabriel Zucman, 2014.
"The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
- Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers halshs-00665054, HAL.
- Johannesen, Niels & Zucman, Gabriel, 2014. "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics 56125, London School of Economics and Political Science, LSE Library.
- Niels Johannesen & Gabriel Zucman, 2012. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers halshs-00665054, HAL.
- James Browne & David Phillips, 2017. "Updating and critiquing HMRC’s analysis of the UK’s 50% top marginal rate of tax," IFS Working Papers W17/12, Institute for Fiscal Studies.
- Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019.
"Behavioral Effects of Withholding Taxes on Labor Supply,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
- Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Pierce O’Reilly & Kevin Parra Ramírez & Michael A. Stemmer, 2021.
"Exchange of Information and Bank Deposits in International Financial Centres,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 27-69, November.
- Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
- David M. Kemme & Bhavik Parikh & Tanja Steigner, 2017. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD," European Financial Management, European Financial Management Association, vol. 23(3), pages 519-542, June.
- Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," Working Papers hal-02876979, HAL.
- Slemrod, Joel & Kopczuk, Wojciech, 2002.
"The optimal elasticity of taxable income,"
Journal of Public Economics, Elsevier, vol. 84(1), pages 91-112, April.
- Joel Slemrod & Wojciech Kopczuk, 2000. "The Optimal Elasticity of Taxable Income," NBER Working Papers 7922, National Bureau of Economic Research, Inc.
- Gunnar Rietz & Magnus Henrekson, 2015.
"Swedish Wealth Taxation (1911–2007),"
Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 267-302,
Palgrave Macmillan.
- Du Rietz, Gunnar & Henrekson, Magnus, 2014. "Swedish Wealth Taxation (1911–2007)," Working Paper Series 1000, Research Institute of Industrial Economics, revised 10 Sep 2015.
- Mark D. Phillips, 2014. "Individual Income Tax Compliance and Information Reporting: What Do the U.S. Data Show?," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(3), pages 531-568, September.
- Michelle Hanlon & Edward L. Maydew & Jacob R. Thornock, 2015. "Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets," Journal of Finance, American Finance Association, vol. 70(1), pages 257-287, February.
- Goupille-Lebret, Jonathan & Infante, Jose, 2018.
"Behavioral responses to inheritance tax: Evidence from notches in France,"
Journal of Public Economics, Elsevier, vol. 168(C), pages 21-34.
- Jonathan Goupille-Lebret & Jose Infante, 2018. "Behavioral responses to inheritance tax: Evidence from notches in France," Post-Print halshs-01902628, HAL.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022.
"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CESifo Working Paper Series 7908, CESifo.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
- Johannesen, Niels, 2014.
"Tax evasion and Swiss bank deposits,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
- Niels Johannesen, 2009. "Tax Evasion and Swiss Bank Deposits," EPRU Working Paper Series 2010-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Sep 2010.
- Jost H. Heckemeyer & Aaron K. Hemmerich, 2020. "Information Exchange and Tax Haven Investment in OECD Securities Markets," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(2), pages 291-330, June.
- David Seim, 2017. "Behavioral Responses to Wealth Taxes: Evidence from Sweden," American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 395-421, November.
- Conway, Karen Smith & Rork, Jonathan C., 2006.
"State "Death" Taxes and Elderly Migration—the Chicken or the Egg?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 59(1), pages 97-128, March.
- Jonathan C. Rork & Karen Smith Conway, 2004. "State “Death” Taxes and Elderly Migration – The Chicken or the Egg?," Econometric Society 2004 North American Winter Meetings 111, Econometric Society.
- Leslie Rosenthal, 1999. "House prices and local taxes in the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 20(1), pages 61-76, March.
- Matthew Smith & Danny Yagan & Owen Zidar & Eric Zwick, 2019.
"Capitalists in the Twenty-First Century,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 134(4), pages 1675-1745.
- Smith, Matthew & Yagan, Danny & Zidar, Owen M. & Zwick, Eric, 2017. "Capitalists in the Twenty-First Century," Working Papers 271, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
- Matthew Smith & Danny Yagan & Owen M. Zidar & Eric Zwick, 2019. "Capitalists in the Twenty-First Century," NBER Working Papers 25442, National Bureau of Economic Research, Inc.
- Mariacristina Rossi, 2009.
"Examining the Interaction between Saving and Contributions to Personal Pension Plans: Evidence from the BHPS,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 71(2), pages 253-271, April.
- Mariacristina Rossi, 2006. "Examining the interaction between saving and contributions to Personal Pension Plans. Evidence from the BHPS," CeRP Working Papers 49, Center for Research on Pensions and Welfare Policies, Turin (Italy).
- Alex Rees-Jones, 2018. "Quantifying Loss-Averse Tax Manipulation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(2), pages 1251-1278.
- Orazio P. Attanasio & Thomas DeLeire, 2002. "The Effect Of Individual Retirement Accounts On Household Consumption And National Saving," Economic Journal, Royal Economic Society, vol. 112(6), pages 504-538, July.
- Daniel Waldenström, 2018. "Inheritance and Wealth Taxation in Sweden," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 08-12, August.
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020.
"Paraísos Fiscales, Wealth Taxation, and Mobility,"
Working Papers
halshs-03093674, HAL.
- David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2020. ""Paraísos fiscales", wealth taxation, and mobility," Working Papers 2020/15, Institut d'Economia de Barcelona (IEB).
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," World Inequality Lab Working Papers halshs-03093674, HAL.
- Henrekson Magnus & Rietz Gunnar Du, 2014. "The Rise and Fall of Swedish Wealth Taxation," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 9-35, May.
- John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2020. "Tax Evasion by the Wealthy: Measurement and Implications," NBER Chapters, in: Measuring and Understanding the Distribution and Intra/Inter-Generational Mobility of Income and Wealth, National Bureau of Economic Research, Inc.
- Antón, José-Ignacio & De Bustillo, Rafael Muñoz & Fernández-Macías, Enrique, 2014. "Supplementary private pensions and saving: evidence from Spain," Journal of Pension Economics and Finance, Cambridge University Press, vol. 13(4), pages 367-388, October.
- Douglas Holtz-Eakin & Donald Marples, 2001. "Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes," NBER Working Papers 8261, National Bureau of Economic Research, Inc.
- Summers, Andrew, 2021. "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics 111867, London School of Economics and Political Science, LSE Library.
- James M. Poterba & Steven F. Venti & David A. Wise, 1996. "How Retirement Saving Programs Increase Saving," Journal of Economic Perspectives, American Economic Association, vol. 10(4), pages 91-112, Fall.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 0.
"Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France,"
Journal of the European Economic Association, European Economic Association, vol. 19(1), pages 620-663.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2019. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers halshs-02401488, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2021. "Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France," PSE-Ecole d'économie de Paris (Postprint) halshs-03231244, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," World Inequality Lab Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," PSE Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2020. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers hal-02876977, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2021. "Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France," Post-Print halshs-03231244, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Thomas Piketty, 2019. "Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France," Working Papers 1935, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Emma Chamberlain, 2021. "Who should pay a wealth tax? Some design issues," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 599-613, September.
- Ozlem Kina & Ctirad Slavik & Hakki Yazici, 2020.
"Redistributive Capital Taxation Revisited,"
CERGE-EI Working Papers
wp674, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Özlem Kina & Ctirad Slavik & Hakki Yazici, 2020. "Redistributive Capital Taxation Revisited," CESifo Working Paper Series 8627, CESifo.
- Sarah Clifford & Panos Mavrokonstantis, 2019. "Tax Enforcement Using A Hybrid Between Self- And Third-Party Reporting," Economics Series Working Papers 876, University of Oxford, Department of Economics.
- Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
- Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc.
- Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 271-301, November.
- Corina Boar & Matthew Knowles, 2020. "Entrepreneurship, Agency Frictions and Redistributive Capital Taxation," Discussion Paper Series, School of Economics and Finance 202004, School of Economics and Finance, University of St Andrews.
- Stuart Adam & Helen Miller, 2021. "The economic arguments for and against a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 457-483, September.
- Clara Martínez Toledano, 2020. "House Price Cycles, Wealth Inequality and Portfolio Reshuffling," PSE Working Papers hal-02876979, HAL.
- Joulfaian, David & McGarry, Kathleen, 2004. "Estate and Gift Tax Incentives and Inter Vivos Giving," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 429-444, June.
- José María Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat, 2019. "Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain," Working Papers 2019/04, Institut d'Economia de Barcelona (IEB).
- Sebastian Beer & Maria Delgado Coelho & Sebastien Leduc, 2019. "Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion," IMF Working Papers 2019/286, International Monetary Fund.
- Joulfaian, David, 2006. "The Behavioral Response of Wealth Accumulation to Estate Taxation: Time Series Evidence," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(2), pages 253-268, June.
- Andy Summers, 2021. "Ways of taxing wealth: alternatives and interactions," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 485-507, September.
- Chamberlain, Emma, 2021. "Who should pay a wealth tax? Some design issues," LSE Research Online Documents on Economics 111925, London School of Economics and Political Science, LSE Library.
- Benjamin, Daniel J., 2003. "Does 401(k) eligibility increase saving?: Evidence from propensity score subclassification," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1259-1290, May.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Demetrio Guzzardi & Elisa Palagi & Tommaso Faccio & Andrea Roventini, 2023. "In search of lost time: An ensemble of policies to restore fiscal progressivity and address the climate challenge," LEM Papers Series 2023/28, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Nick O'Donovan, 2021. "One‐off wealth taxes: theory and evidence," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 565-597, September.
- Arun Advani & George Bangham & Jack Leslie, 2021.
"The UK's wealth distribution and characteristics of high‐wealth households,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 397-430, September.
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK's wealth distribution and characteristics of high-wealth households," CAGE Online Working Paper Series 576, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK’s wealth distribution and characteristics of high-wealth households," The Warwick Economics Research Paper Series (TWERPS) 1367, University of Warwick, Department of Economics.
- Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK's wealth distribution and characteristics of high-wealth households," LSE Research Online Documents on Economics 112698, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Summers, Andy, 2022. "Measuring and taxing top incomes and wealth," The Warwick Economics Research Paper Series (TWERPS) 1403, University of Warwick, Department of Economics.
- Giulio Fella & Martin B. Holm & Thomas Michael Pugh, 2024.
"Saving after Retirement and Preferences for Residual Wealth,"
Staff Working Papers
24-21, Bank of Canada.
- Fella, Giulio & Blomhoff Holm, Martin & Pugh, Thomas M., 2024. "Saving after Retirement and Preferences for Residual Wealth," CEPR Discussion Papers 19233, C.E.P.R. Discussion Papers.
- Guilio Fella & Martin B. Holm & Thomas M. Pugh, 2024. "Saving after retirement and preferences for residual Wealth," Working Papers 01/2024, Centre for Household Finance and Macroeconomic Research (HOFIMAR), BI Norwegian Business School.
- Giulio Fella & Martin B. Holm & Thomas M. Pugh, 2024. "Saving after retirement and preferences for residual wealth," IFS Working Papers W24/02, Institute for Fiscal Studies.
- Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
- Emma Chamberlain, 2021. "Who should pay a wealth tax? Some design issues," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 599-613, September.
- Andy Summers, 2021. "Ways of taxing wealth: alternatives and interactions," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 485-507, September.
- Arun Advani & Helen Hughson & Hannah Tarrant, 2021.
"Revenue and distributional modelling for a UK wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 699-736, September.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," LSE Research Online Documents on Economics 112699, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1369, University of Warwick, Department of Economics.
- Advani, Arun & Hughson, Helen & Tarrant, Hannah, 2021. "Revenue and distributional modelling for a UK wealth tax," CAGE Online Working Paper Series 578, Competitive Advantage in the Global Economy (CAGE).
- Stephen Daly & Helen Hughson & Glen Loutzenhiser, 2021.
"Valuation for the purposes of a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 615-650, September.
- Daly, Stephen & Hughson, Helen & Loutzenhiser, Glen, 2021. "Valuation for the purposes of a wealth tax," LSE Research Online Documents on Economics 112696, London School of Economics and Political Science, LSE Library.
- 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.
- Jakurti, Edison & Süssmuth, Bernd, 2023. "Behavioral responses to wealth taxes: Evidence from the Spanish Survey of Household Finances," Economics Letters, Elsevier, vol. 223(C).
- Kuypers, Sarah & Figari, Francesco & Verbist, Gerlinde, 2024. "Vertical and horizontal equity of wealth taxes: An assessment from a joint income-wealth perspective," Economics Letters, Elsevier, vol. 234(C).
- Arun Advani & Helen Miller & Andy Summers, 2021. "Taxes on wealth: time for another look?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 389-395, September.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024.
"Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital,"
LEM Papers Series
2024/26, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- Matteo Dalle Luche & Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2024. "Tackling the regressivity of the Italian tax system: An optimal taxation framework with heterogeneous returns to capital," World Inequality Lab Working Papers halshs-04753529, HAL.
- David Burgherr, 2021.
"The costs of administering a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
- Burgherr, David, 2021. "The costs of administering a wealth tax," LSE Research Online Documents on Economics 110715, London School of Economics and Political Science, LSE Library.
- Kruschwitz, Lutz & Löffler, Andreas & Lorenz, Daniela & Uttscheid, Moritz, 2023. "Costs of capital and wealth tax: Remarks on Bjerksund and Schjelderup (2022)," arqus Discussion Papers in Quantitative Tax Research 279, arqus - Arbeitskreis Quantitative Steuerlehre.
- Stuart Adam & Helen Miller, 2021. "The economic arguments for and against a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 457-483, September.
- Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
- Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
- Elena N. Timchenko & Alexander I. Pogorletsky, 2022. "Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 28-43, June.
- Sergio Beraldo & Enrico Colombatto, 2023. "Do People Really Dislike Wealth Taxes more than Other Types of Taxes? Evidence from a Survey-Experiment Representative of the Italian Population," CSEF Working Papers 671, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
- Friedman, Sam & Gronwald, Victoria & Summers, Andrew & Taylor, Emma, 2024. "Tax flight? Britain’s wealthiest and their attachment to place," LSE Research Online Documents on Economics 121396, London School of Economics and Political Science, LSE Library.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alexander Krenek & Margit Schratzenstaller-Altzinger & Klaus Grünberger & Andreas Thiemann, 2021.
"INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing,"
WIFO Working Papers
645, WIFO.
- KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
- Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
- David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2020.
""Paraísos fiscales", wealth taxation, and mobility,"
Working Papers
2020/15, Institut d'Economia de Barcelona (IEB).
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," Working Papers halshs-03093674, HAL.
- David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," World Inequality Lab Working Papers halshs-03093674, HAL.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Sarah Perret, 2021. "Why were most wealth taxes abandoned and is this time different?," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 539-563, September.
- Waldenstrom, Daniel & Bastani, Spencer, 2018.
"How Should Capital Be Taxed? Theory and Evidence from Sweden,"
CEPR Discussion Papers
12880, C.E.P.R. Discussion Papers.
- Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
- Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022.
"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
- Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias & Schmidheiny, Kurt, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CEPR Discussion Papers 14054, C.E.P.R. Discussion Papers.
- Schmidheiny, Kurt & Brülhart, Marius & Gruber, Jonathan & Krapf, Matthias, 2016. "Taxing Wealth: Evidence from Switzerland," CEPR Discussion Papers 11342, C.E.P.R. Discussion Papers.
- Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2019. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," CESifo Working Paper Series 7908, CESifo.
- Emmanuel Saez & Gabriel Zucman, 2019. "Progressive Wealth Taxation," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 50(2 (Fall)), pages 437-533.
- Spencer Bastani & Daniel Waldenström, 2018.
"How should capital be taxed? The Swedish experience,"
Working Papers
hal-02878153, HAL.
- Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," World Inequality Lab Working Papers hal-02878153, HAL.
- Goupille-Lebret, Jonathan & Infante, Jose, 2018.
"Behavioral responses to inheritance tax: Evidence from notches in France,"
Journal of Public Economics, Elsevier, vol. 168(C), pages 21-34.
- Jonathan Goupille-Lebret & Jose Infante, 2018. "Behavioral responses to inheritance tax: Evidence from notches in France," Post-Print halshs-01902628, HAL.
- Martinez, Isabel Z., 2016.
"Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145643, Verein für Socialpolitik / German Economic Association.
- Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, Luxembourg Institute of Socio-Economic Research (LISER).
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series 1608, University of St. Gallen, School of Economics and Political Science.
- Martínez, Isabel Z., 2022.
"Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland,"
Journal of Urban Economics, Elsevier, vol. 129(C).
- MartÃnez, Isabel Z., 2022. "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers 16627, C.E.P.R. Discussion Papers.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2020.
"Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(1), pages 329-388.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation And Wealth Accumulation: Theory And Evidence From Denmark," CEBI working paper series 18-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Zucman, Gabriel & Jakobsen, Katrine & Jakobsen, Kristian & Kleven, Henrik, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," CEPR Discussion Papers 12780, C.E.P.R. Discussion Papers.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers 24371, National Bureau of Economic Research, Inc.
- 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.
- Thor O Thoresen & Marius A K Ring & Odd E Nygård & Jon Epland, 2022.
"A Wealth Tax at Work [Behavioural Responses to a Wealth Tax],"
CESifo Economic Studies, CESifo Group, vol. 68(4), pages 321-361.
- Thor O. Thoresen & Marius A. K. Ring & Odd E. Nygård & Jon Epland, 2021. "A wealth tax at work," Discussion Papers 960, Statistics Norway, Research Department.
- Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
- Stuart Adam & Helen Miller, 2021. "The economic arguments for and against a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 457-483, September.
- Stefanie Stantcheva, 2020.
"Dynamic Taxation,"
Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
- Stantcheva, Stefanie, 2020. "Dynamic Taxation," CEPR Discussion Papers 14347, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva, 2020. "Dynamic Taxation," NBER Working Papers 26704, National Bureau of Economic Research, Inc.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020.
"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
- Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
More about this item
Keywords
behavioural responses; efficiency; tax elasticities; wealth tax; ES/L011719/1; ES/V012657/1; International Inequalities Institute AFSEE COVID‐19 fund;All these keywords.
JEL classification:
- D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CWA-2021-12-20 (Central and Western Asia)
- NEP-PBE-2021-12-20 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehl:lserod:112695. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: LSERO Manager (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.