The Resource Wealth tax add-ons : an alternative to comprehensive wealth taxes

Wealth tax add-ons : an alternative to comprehensive wealth taxes

Label
Wealth tax add-ons : an alternative to comprehensive wealth taxes
Title
Wealth tax add-ons : an alternative to comprehensive wealth taxes
Creator
Subject
Language
eng
Summary
This article introduces wealth tax add-ons - wealth tax components that emerging governments can consider adding to their existing tax systems to achieve many of the goals of a comprehensive wealth tax at a lower administrative and political cost. The authors outline three potential add-ons: a surtax on real property; a minimum tax on closely held businesses; and a Netherlands-style presumptive tax on financial assets
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 12 ; p. 1145-1158
http://library.link/vocab/creatorName
  • Oh, J.S
  • Zolt, E.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • wealth tax
  • surcharge
  • immovable property
  • minimum tax
  • presumptive taxation
Label
Wealth tax add-ons : an alternative to comprehensive wealth taxes
Instantiates
Publication
Label
Wealth tax add-ons : an alternative to comprehensive wealth taxes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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