The Taxation of Wealth in the EEC: Facts and Trends

Denis Kessler and Pierre Pestieau

Canadian Public Policy, 1991, vol. 17, issue 3, 309-321

Abstract: This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, the authors use the example of France extensively.

Date: 1991
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://links.jstor.org/sici?sici=0317-0861%2819910 ... TOWIT%3E2.0.CO%3B2-J (text/html)
only available to JSTOR subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpp:issued:v:17:y:1991:i:3:p:309-321

Ordering information: This journal article can be ordered from
https://www.utpjournals.com/loi/cpp/

Access Statistics for this article

Canadian Public Policy is currently edited by Prof. Mike Veall

More articles in Canadian Public Policy from University of Toronto Press University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8.
Bibliographic data for series maintained by Iver Chong ( this e-mail address is bad, please contact ).