We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...

This is a review of the so-called "Optimal tax systems" approach to the economic analysis of taxation. This approach acknowledges the bunch of instruments the public sector has to collect revenues, but also the multiple responses of taxpayers to them. In a way, this is a more realistic approach...

This work was financed by the International Development Research Center (IDRC), and leaded by the Center of Studies for Economic Development (CEDE) from Universidad de los Andes and the Latin-American and the Caribbean Environmental Economics Program (LACEEP), through the project “The...