We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find …

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to … that a simple back-of-the-envelope calculation, based on existing estimates for the reduction in earnings after wealth … economy. Besides the joint distribution of income and inheritances, quasi-experimental evidence regarding the size of wealth …

magazine to gain new insights on the structure and dynamics of top wealth in Switzerland. Using this data allows us study the … literature. First, we present a number of new facts on the wealth elite in Switzerland. We show that about 60% of the super … income and wealth. We are the first to evaluate this policy—similar to “non-dom” taxation that exists in other countries like …

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for …. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic …

How much and over what horizon do households adjust their consumption in response to stock market wealth shocks? We …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth … intergenerational data from Norway, focusing on effects on wages rather than capital income. Results suggest that a net wealth of NOK 1 …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

We provide new evidence of forward-looking labor supply responses to changes in pension wealth. We exploit a 2014 … German reform that increased pension wealth for mothers by an average of 4.4% per child born before January 1, 1992. Using … intensive margin responses. Our estimates imply that, on average, an extra euro of pension wealth in a given period reduces …

Like in many other countries, wealth inequality has increased in Switzerland over the last fifty years. By providing … new evidence on cantonal top wealth shares for each of the 26 cantons since 1969, we show that the overall trend masks … striking differences across cantons, both in levels and trends. Combining this with variation in cantonal wealth taxes, we then …