Wealth taxation of individuals and equity: A political-cultural market theory perspective

Ute Schmiel

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C

Abstract: Although wealth inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth taxes on a wide range of assets on annual due days.

Keywords: Ability to pay-principle; Political-cultural market theory; Tax equity; Wealth inequality (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235422000508

DOI: 10.1016/j.cpa.2022.102465

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