It has now been one hundred years since the passage of the first estate tax, and since that time the size and complexity of the federal tax system has only continued to grow. In the face of that complexity it is worthwhile for the United States to begin considering alternatives. Do we continue with our system of income and consumption taxation, or do we turn to a wealth tax? A wealth tax is sometimes criticized as being too complex, but there are reasons to suggest it is no more complex than our current system—and possibly even less complex. When analyzed, the main source of contention—valuation—is not actually as onerous as it seems. A wealth tax of about 1.6% may ultimately engender little opposition from taxpayers. Accordingly, this Arti...
Economic inequality looming large, wealth tax is often applauded as a means to mitigate inequality a...
This Commentary analyzes three articles generated from the Symposium “The Centennial of the Estate a...
Income, consumption, and wealth are all possible bases for a tax system in the United States. Schola...
It has now been one hundred years since the passage of the first estate tax, and since that time the...
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation ...
The United States needs innovative approaches to help rebuild foundational, shared understandings of...
The author examines the arguments for and against a tax on individual\u27s wealth, and concludes tha...
Eat the poor children, proposes Jonathan Swift. Nay, protests Occupy Wall Street, Eat the rich! ...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth ...
A wealth tax is a tax levied periodically on the value of a taxpayer's possessions (excluding opport...
In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealt...
The federal income tax can and should do more to address wealth disparities and income inequality. T...
A vast theoretical literature in public finance has studied the desirability of capital taxation. Th...
Economic inequality looming large, wealth tax is often applauded as a means to mitigate inequality a...
This Commentary analyzes three articles generated from the Symposium “The Centennial of the Estate a...
Income, consumption, and wealth are all possible bases for a tax system in the United States. Schola...
It has now been one hundred years since the passage of the first estate tax, and since that time the...
Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation ...
The United States needs innovative approaches to help rebuild foundational, shared understandings of...
The author examines the arguments for and against a tax on individual\u27s wealth, and concludes tha...
Eat the poor children, proposes Jonathan Swift. Nay, protests Occupy Wall Street, Eat the rich! ...
The estate tax was enacted because of concerns about the impact of large concentrations of dynastic ...
The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of w...
This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth ...
A wealth tax is a tax levied periodically on the value of a taxpayer's possessions (excluding opport...
In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealt...
The federal income tax can and should do more to address wealth disparities and income inequality. T...
A vast theoretical literature in public finance has studied the desirability of capital taxation. Th...
Economic inequality looming large, wealth tax is often applauded as a means to mitigate inequality a...
This Commentary analyzes three articles generated from the Symposium “The Centennial of the Estate a...
Income, consumption, and wealth are all possible bases for a tax system in the United States. Schola...