Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark
Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark
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Author / Creator
Publisher
Oxford University Press
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Language
English
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Publisher
Oxford University Press
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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...
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Full title
Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark
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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
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ISSN
0033-5533
E-ISSN
1531-4650
DOI
10.1093/qje/qjz032