This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income … replacing the set of existing taxes on financial and real assets with a single net wealth tax …

reform that is funded mostly by higher taxes on labor income while households with little wealth would prefer a reform that … is funded mostly by high taxes on initial wealth. Pareto improving reforms typically exist, but the welfare gains of such … reforms are modest. -- optimal taxation ; inequality ; redistribution …

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 …

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 do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation … in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage … variation from the single-period municipal reform reducing the marginal tax rate (MTR) on wealth exclusively in the northern …

Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a … globalized capital market as investments are distorted. This study shows that raising tax revenue by taxing wealth is less costly … wealth. The explanation is that a recidence based tax on wealth collects tax revenue from wealthy investors without …

Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business … wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the …

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 …

, we use quasi-experimental variation in the annual Norwegian wealth tax, and find a statistically significant negative …, but modest, effect on how much households give. We estimate that each additional NOK of annual wealth taxes reduces … giving that is decreasing in income, age, and wealth. Third, we show that tax incentives interact: wealth taxation increases …