The Role and Design of Net Wealth Taxes in the OECD

The Role and Design of Net Wealth Taxes in the OECD

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations.… (more)

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Book Details  


Publisher: Oecd (April 16, 2018)

Collection: Fiscalité

Parent ISBN: 9789264290297

File size: 2.4 MB

Language: English


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