• List of Figures
  • List of Tables
  • 1 Introduction
  • 2 Wealth Taxation in OECD Countries
  • 3 Alternative Minimum Wealth Tax
  • 3.1 Concepts of AMT in Various Countries
  • 3.2 AMT as Imputable Wealth Tax
  • 4 Influence ofWealth Tax as AMT on Business Structures and InvestmentDecisions
  • 4.1 Business Structure
  • 4.2 Investment Decisions
  • 4.3 Cross-Border Investments
  • 5 Conclusions
  • References