Wealth distribution and taxation in EU Members

Anna Iara

No 60, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: After a short overview of the distribution of private wealth and asset-based taxation in EU Members, this paper provides a range of economic arguments to make the case for assetbased taxation. Thereafter, aspects of design and implementation of specific asset-based taxes, notably housing, net wealth, and gifts and inheritances, are discussed from a distributional perspective. Finally, the possible role of the EU level of policy making in the adoption of such tax instruments is addressed

Keywords: wealth distribution; wealth taxation; capital income taxation; household data (search for similar items in EconPapers)
JEL-codes: D31 H23 H24 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2015-12
New Economics Papers: this item is included in nep-acc, nep-eur and nep-pbe
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Citations: View citations in EconPapers (11)

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