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Why were most wealth taxes abandoned and is this time different?

Perret, Sarah (2021) Why were most wealth taxes abandoned and is this time different? Fiscal Studies, 42 (3-4). pp. 539-563. ISSN 0143-5671

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Identification Number: 10.1111/1475-5890.12278

Abstract

Wealth taxes are increasingly being considered as an option in policy and academic circles to collect additional revenue and address inequality. One objection that is often raised, however, is that they seem to have failed in countries that tried them, with most OECD countries abandoning their wealth taxes in recent decades. This paper gives an overview of OECD countries’ experiences with wealth taxes and explores the different factors that have led to their repeal in most countries. The paper also discusses whether the situation might be different today and what the implications for tax policy might be.

Item Type: Article
Official URL: https://onlinelibrary.wiley.com/journal/14755890
Additional Information: © The Authors
Divisions: LSE
Date Deposited: 06 Jan 2022 09:39
Last Modified: 06 Jan 2022 09:39
URI: http://eprints.lse.ac.uk/id/eprint/113332

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