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Wealth distribution and taxation in EU Members

Author

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  • Anna Iara

    (European Commission)

Abstract

After a short overview of the distribution of private wealth and asset-based taxation in EU Members, this paper provides a range of economic arguments to make the case for assetbased taxation. Thereafter, aspects of design and implementation of specific asset-based taxes, notably housing, net wealth, and gifts and inheritances, are discussed from a distributional perspective. Finally, the possible role of the EU level of policy making in the adoption of such tax instruments is addressed

Suggested Citation

  • Anna Iara, 2015. "Wealth distribution and taxation in EU Members," Taxation Papers 60, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0060
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_60.pdf
    File Function: final version, 2015
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    Citations

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    Cited by:

    1. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    2. 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.
    3. Tassos Giannitsis & Stavros Zografakis, 2018. "Crisis management in Greece," IMK Studies 58-2018, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    4. Alena Bachleitner, 2017. "Abolishing the Wealth Tax. A Case Study for Germany," WIFO Working Papers 545, WIFO.
    5. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    6. Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.
    7. Schmiel, Ute, 2024. "Wealth taxation of individuals and equity: A political-cultural market theory perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    8. Michał Brzeziński & Katarzyna Sałach & Marcin Wroński, 2020. "Wealth inequality in Central and Eastern Europe: Evidence from household survey and rich lists’ data combined," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 28(4), pages 637-660, October.
    9. Michal Brzezinski & Katarzyna Sałach & Marcin Wroński, 2019. "Wealth inequality in Central and Eastern Europe: evidence from joined household survey and rich lists’ data," Working Papers 2019-09, Faculty of Economic Sciences, University of Warsaw.
    10. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    11. Nemalili, Veronica & Robinson, Zurika, 2021. "A test run on the impact of wealth taxes on economic growth in South Africa: The way forward," Working Papers 27753, University of South Africa, Department of Economics.

    More about this item

    Keywords

    wealth distribution; wealth taxation; capital income taxation; household data;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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