Taxing Wealth: Evidence from Switzerland

Medientyp: E-Book

Titel: Taxing Wealth : Evidence from Switzerland

Beteiligte: Brülhart, Marius [VerfasserIn]; Gruber, Jonathan [Sonstige Person, Familie und Körperschaft]; Schmidheiny, Kurt [Sonstige Person, Familie und Körperschaft]; Krapf, Matthias [Sonstige Person, Familie und Körperschaft]

Körperschaft: National Bureau of Economic Research

Erschienen: Cambridge, Mass: National Bureau of Economic Research, June 2016

Umfang: 1 Online-Ressource

Sprache: Englisch

DOI: 10.3386/w22376

Identifikator:

Reproduktionsnotiz: Hardcopy version available to institutional subscribers

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Anmerkungen: Mode of access: World Wide Web
System requirements: Adobe [Acrobat] Reader required for PDF files

Beschreibung: We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and individual-level data for the canton of Bern. Our estimated behavioral elasticities substantially exceed those of the taxable income literature. We also find that taxpayers bunch below the tax threshold, that observed responses are driven by changes in wealth holdings rather than mobility, and that financial wealth is somewhat more responsive than non-financial wealth

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