The costs of administering a wealth tax

被引：5

作者：

Burgherr, David ^{[1
]}

机构：

[1] London Sch Econ, Houghton St, London WC2A 2AE, England

来源：

FISCAL STUDIES | 2021年 / 42卷 / 3-4期

基金：

英国经济与社会研究理事会;

关键词：

administrative costs; tax administration; tax compliance; tax enforcement; wealth tax;

D O I：

10.1111/1475-5890.12276

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.

引用

页码：677 / 697

页数：21