A wealth of difference: reforming the taxation of wealth
A wealth of difference: reforming the taxation of wealth
复制标题
财富差异：财富税改革
DOI：
10.1111/1475-5890.12282
复制
发表时间：
2018
期刊：
影响因子：
7.3
通讯作者：
L. Murphy
中科院分区：
文献类型：
--
作者：
Carys Roberts;G. Blakeley;L. Murphy
在本文中，我们提出了有史以来第一次研究的结果，据我们所知，详细关注公众对年度财富税的态度。我们首先简要回顾了最近的相关研究，然后概述了所使用的混合方法，其中包括在2020年夏季对2，243名普通公众和四个焦点小组进行的全国代表性调查。该研究旨在衡量、探索和解释与其他税收相比，财富税的总体支持水平，支持和反对财富税的论点，以及对这种税收的具体设计的意见。主要调查结果包括与其他税收相比，公众对财富税的支持程度很高，并支持税收的基础包括金融投资和财产财富（不包括主要房屋）。最受欢迎的税率/门槛组合是对超过50万英镑的人征收至少1%的税。对税收的支持似乎是由理性的自我利益和对公平的信念的结合驱动的，但特别是，公众渴望税收集中在那些有能力做出最大贡献的人身上。
In this paper, we present findings from the first ever study, to our knowledge, to focus in detail on public attitudes to an annual wealth tax. We start with a brief review of relevant recent studies before outlining the mixed methods used, which involved a nationally representative survey of 2,243 members of the general public and four focus groups conducted during the summer of 2020. The study aimed to measure, explore and explain the overall levels of support for a wealth tax compared with other taxes, the arguments for and against a wealth tax, and opinions on the particular design of such a tax. Key findings include high levels of public support for a wealth tax compared with other taxes, and support for the base of the tax to include financial investments and property wealth (after excluding the main home). The most popular rate/threshold combination is for the tax to be levied at a rate of at least 1 per cent over £500,000. Support for the tax appears to be driven by a combination of rational self‐interest and beliefs about fairness but, in particular, the public are keen for the tax to be focused on those with capacity to contribute the most.