Wealth Taxation, Including Net Wealth, Capital and Exit Taxes. Final Report – Volume 1

Margit Schratzenstaller, Andrzej Robaszewski, Jan Hagemejer, Karsten Staer, Jan Sadowski, Agnieszka Skowronek, Hanna Płonka, Nicolas Loozen, Nicolas Joassart, Bart Van den Bussche, Dominique Vanhove, José María Durán-Cabré, Alejandro Esteller-Moré, Mathias Dolls, Max Lay, Ilpo Kauppinen and Elias Einiö
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Andrzej Robaszewski: Center for Social and Economic Research
Jan Hagemejer: Center for Social and Economic Research
Karsten Staer: Center for Social and Economic Research
Jan Sadowski: Center for Social and Economic Research
Agnieszka Skowronek: Center for Social and Economic Research
Hanna Płonka: Center for Social and Economic Research
Nicolas Loozen: PwC EU Services
Nicolas Joassart: PwC EU Services
Bart Van den Bussche: PwC EU Services
Dominique Vanhove: PwC EU Services
José María Durán-Cabré: Institut d'Economia de Barcelona
Alejandro Esteller-Moré: Institut d'Economia de Barcelona
Mathias Dolls: ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Max Lay: ifo Institute – Leibniz Institute for Economic Research at the University of Munich
Ilpo Kauppinen: Institute for Economic Research Finland
Elias Einiö: Institute for Economic Research Finland

in WIFO Studies from WIFO

Abstract: This report has been prepared for the European Commission, Directorate-General for Taxation and Customs Union (DG TAXUD), under framework contract TAXUD/2024/CC/176, as part of the study Wealth Taxation, Including Net Wealth, Capital and Exit Taxes. The purpose of the study is to provide a comprehensive assessment of the design, functioning and economic implications of recurrent and non-recurrent taxes on wealth, including how they interrelate with and complement one another. The report presents the study's findings, including a mapping of existing taxes, a comprehensive review of the relevant theoretical and empirical literature, insights into the key common principles required for the successful implementation and functioning of recurrent wealth-related taxes, and key takeaways and recommendations for the successful design and implementation of these taxes, particularly in the EU. The report is split into two separate volumes. The first volume examines wealth-related taxes, while the second provides an in-depth analysis of selected countries, both in Europe and worldwide, to present examples of net wealth taxation.

Date: 2026
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