One-off wealth taxes: theory and evidence
(2020)
Report
O'Donovan, N. (2020). One-off wealth taxes: theory and evidence. Wealth Tax Commission/ESRC
One-off wealth taxes and recurring wealth taxes share many of the same properties, and face many of the same challenges. However, there are also important differences in how they operate, when viewed from the perspective of economic theory, tax admin... Read More about One-off wealth taxes: theory and evidence.