The aim of this paper is to examine the conditions under which the increase in revenue that would resulting from the introduction of a net wealth tax and an exit tax would be offset by the loss of revenue from personal income tax and consumption tax due to tax-induced emigration. In the proposed...

Taxes on personal net wealth have been abolished in almost all countries. However, some scholars and policymakers have recently proposed to reintroduce this type of taxation as a mechanism to fight inequality. This paper aims to contribute to the literature on tax-motivated mobility of...

This paper analyses the extent to which additional extraordinary public spending to accelerate vaccination might have been optimal in terms of minimising the public deficit. We use a budget model whose key variable is the present value of cumulative net government revenues over a period of time....