How Far to Go in Reforming Taxation of Wealth : Revenue and Tax Avoidance

The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform

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Year of publication:	2020
Authors:	Kamin, David
Publisher:	[S.l.] : SSRN
Subject:	Steuervermeidung \| Tax avoidance \| Steuerreform \| Tax reform \| Steuereinnahmen \| Tax revenue \| Steuertheorie \| Theory of taxation \| Steuerpolitik \| Tax policy

Extent:	1 Online-Ressource (13 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes Federal, Volume 168, Number 7, August 17, 2020 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 17, 2020 erstellt
Classification:	D31 - Personal Income, Wealth and Their Distributions ; H20 - Taxation, Subsidies, and Revenue. General ; H22 - Incidence ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H27 - Other Sources of Revenue ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014091534