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Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark

Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1093_qje_qjz032

Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark

About this item

Full title

Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark

Publisher

Oxford University Press

Journal title

The Quarterly journal of economics, 2020-02, Vol.135 (1), p.329-388

Language

English

Formats

Publication information

Publisher

Oxford University Press

More information

Scope and Contents

Contents

Abstract
Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world’s highest marginal tax rates on wealth, but this tax was greatly reduced starting in 1989 and later abolished. Due to the specific design of the wealth tax, the 1989 reform provides a com...

Alternative Titles

Full title

Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark

Authors, Artists and Contributors

Identifiers

Primary Identifiers

Record Identifier

TN_cdi_crossref_primary_10_1093_qje_qjz032

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1093_qje_qjz032

Other Identifiers

ISSN

0033-5533

E-ISSN

1531-4650

DOI

10.1093/qje/qjz032

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