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).

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.

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

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

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.

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.

We show the importance of Berkson errors for demand estimation with nonseparable unobserved heterogeneity.