The Taxation of Wealth in the EEC
Facts and Trends
Bibliographic Data
| ID | 11967388 |
|---|---|
| Authors | Denis Kessler (corresponding author), Pierre Pestieau (0000-0002-0452-7278) |
| Year | 1991 |
| Volume | 17 |
| Issue | 3 |
| Pages | 309-309 |
| Publication date | 1991-09-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Canadian Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0317-0861 • E-ISSN: 1911-9917 |
| Publisher | JSTOR (PUBLISHER) |
| DOI | 10.2307/3551638 |
| OpenAlex | W1986265052 |
| Language | EN |
| Citations received | 4 |
| References cited | 2 |
This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, the authors use the example of France extensively
Economics · Financial Literacy, Pension, Retirement Analysis · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth
| Citations per year | 0.11 |
|---|---|
| Citation span | 1991 - 2021 (31) |
| Highly cited | No |