A Primer on the Implementation of Wealth Taxes

Robert D. Brown

Canadian Public Policy, 1991, vol. 17, issue 3, 335-350

Abstract: A net wealth tax for Canada is an intriguing but complex possibility. When most wealth took the form of immovable property, and tax administration was less sophisticated, net wealth taxes appealed to administrators because of the visibility of the tax base. This advantage has now largely disappeared. The introduction of a net wealth tax would require us to overcome a host of relatively intractable problems, and its implementation would carry with it substantial costs, uncertainties, and complexities for tax collectors and taxpayers alike.

Date: 1991
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