Who should pay a wealth tax? Some design issues
Who should pay a wealth tax? Some design issues
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谁应该缴纳财富税？
DOI：
10.1111/1475-5890.12284
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发表时间：
2021
期刊：
影响因子：
7.3
通讯作者：
Emma J. Chamberlain
中科院分区：
文献类型：
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作者：
Emma J. Chamberlain
任何财富税的设计都需要解决谁应该支付的问题。设定较高或较低的免税门槛会影响避税行为，并可能影响是否应参照家庭征税（如果是，应如何界定），或仅对拥有超过某一门槛的财富的每个人征税。通常情况下，其他国家的财富税并没有对非居民征收，除非与真实的财产有关，但问题仍然是是否应该给予新移民任何豁免期，尤其是为了行政方便。一次性财富税在许多方面需要与年度财富税不同的设计。例如，一次性的税收t需要设计成抓住那些最近离开英国的人，并包含对最近抵达者的修改。信托，基金会和类似的工具在财富税的设计中提出了一些特殊的问题，作者提出了一些可能的解决方案和可以考虑的连接因素。
Any wealth tax design needs to resolve the question of who should pay it it How wide should the net be cast? Setting high or low exempt thresholds affects avoidance behaviour and may influence whether one should tax by reference to the household (and if so how that should be defined) or simply on each individual who owns wealth over a certain threshold. Typically, wealth taxes in other countries have not been imposed on non‐residents except in relation to real property but questions remain over whether any exempt period should be given to new arrivals, not least for administrative convenience. A one‐off wealth tax would require a different design in a number of respects from an annual wealth tax. For example, a one off tax t would need to be designed to catch those who have recently left the UK and contain modifications for recent arrivals. Trusts, foundations and similar vehicles pose particular problems in the design of a wealth tax and the author suggests some possible solutions and connecting factors that could be considered.
对财富税的行为反应
影响因子：
7.3
作者：
Advani A
通讯作者：
Advani A