管理财富税的成本

IF 2.2 3区经济学 Q2 BUSINESS, FINANCE

Fiscal Studies Pub Date : 2021-10-25 DOI:10.1111/1475-5890.12276

David Burgherr

{"title":"管理财富税的成本","authors":"David Burgherr","doi":"10.1111/1475-5890.12276","DOIUrl":null,"url":null,"abstract":"<p>I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.</p>","PeriodicalId":51602,"journal":{"name":"Fiscal Studies","volume":"42 3-4","pages":"677-697"},"PeriodicalIF":2.2000,"publicationDate":"2021-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12276","citationCount":"0","resultStr":"{\"title\":\"The costs of administering a wealth tax\",\"authors\":\"David Burgherr\",\"doi\":\"10.1111/1475-5890.12276\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.</p>\",\"PeriodicalId\":51602,\"journal\":{\"name\":\"Fiscal Studies\",\"volume\":\"42 3-4\",\"pages\":\"677-697\"},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2021-10-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12276\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Fiscal Studies\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1475-5890.12276\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Fiscal Studies","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1475-5890.12276","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

我根据英国现有的财富税和其他国家征收的综合财富税的证据，评估了英国纳税人和税务机关征收财富税的成本。我的核心估计是，一项设计良好的财富税给纳税人带来的成本为应税财富的0.1%，给税务机关带来的成本为应税财富的0.05%。我将讨论这些成本如何取决于设计选择。我的发现可以为收入模型提供信息，并有助于评估财富税的可取性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The costs of administering a wealth tax

I assess the costs of administering a wealth tax for taxpayers and the tax authority in the UK context, based on evidence from existing UK taxes on wealth and comprehensive wealth taxes that have been imposed in other countries. My central estimate is that a well-designed wealth tax generates costs to taxpayers of 0.1 per cent of taxable wealth and costs to the tax authority of 0.05 per cent of taxable wealth. I discuss how these costs depend on design choices. My findings can inform revenue modelling and help to evaluate the desirability of wealth taxes.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Fiscal Studies Multiple-

CiteScore

13.50

自引率

1.40%

发文量

期刊介绍： The Institute for Fiscal Studies publishes the journal Fiscal Studies, which serves as a bridge between academic research and policy. This esteemed journal, established in 1979, has gained global recognition for its publication of high-quality and original research papers. The articles, authored by prominent academics, policymakers, and practitioners, are presented in an accessible format, ensuring a broad international readership.