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...

This paper aims to contribute to the literature on the impact of net wealth taxes on social fairness. The model proposed considers an overall incidence approach where the relevant variable, the adjusted disposable income, incorporates the value of public expenditure. Using numerical simulations...