Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?

Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?

Published on 25 October 2021

The economic arguments for and against a wealth tax

This article asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.

Taxes on wealth: time for another look?

This special issue draws together the latest thinking on wealth applying international experience and evidence to a UK context.

The UK's wealth distribution and characteristics of high-wealth households

We show that wealth inequality in the UK is high and has increased slightly over the past decade as financial asset prices have increased in the wake of the financial crisis.

Ways of taxing wealth: alternatives and interactions

In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth.

Behavioural responses to a wealth tax

In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.

Who should pay a wealth tax? Some design issues

This paper is concerned primarily with the question of who should pay a wealth tax and in what circumstances, if such a tax is to be levied.

Revenue and distributional modelling for a UK wealth tax

In this paper, we model the revenue that could be raised from an annual and a one-off wealth tax of the design recommended by Advani, Chamberlain and Summers in the Wealth Tax Commission's Final Report (2020).

Issue Edited by:

Arun Advani, Helen Miller and Andy Summers

The full issue is available at the Wiley Online Library.

Fiscal Studies Special Issue on a Wealth Tax: Time for Another Look?

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Articles by IFS authors:

Taxes on wealth: time for another look?

The UK's wealth distribution and characteristics of high-wealth households

The economic arguments for and against a wealth tax

Ways of taxing wealth: alternatives and interactions

Behavioural responses to a wealth tax

Revenue and distributional modelling for a UK wealth tax

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