Hyper-fortunes and the super-rich: why a wealth tax makes sense

This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience and provides an analytical discussion of the effects of a wealth tax, reviewing th...

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Autores principales:	López, Ramón, Sturla Zerene, Gino
Formato:	Texto
Lenguaje:	English
Publicado:	2021
Materias:	RIQUEZA MEDICION TRIBUTACION IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO IGUALDAD DESARROLLO ECONOMICO IMPUESTO A LA PROPIEDAD RECAUDACION DE IMPUESTOS ESTUDIOS DE CASOS WEALTH MEASUREMENT TAXATION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION EQUALITY ECONOMIC DEVELOPMENT PROPERTY TAX TAX COLLECTION CASE STUDIES
Acceso en línea:	https://hdl.handle.net/11362/46937
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id	oai-11362-46937
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spelling	oai-11362-469372021-06-01T13:56:58Z Hyper-fortunes and the super-rich: why a wealth tax makes sense López, Ramón Sturla Zerene, Gino RIQUEZA MEDICION TRIBUTACION IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO IGUALDAD DESARROLLO ECONOMICO IMPUESTO A LA PROPIEDAD RECAUDACION DE IMPUESTOS ESTUDIOS DE CASOS WEALTH MEASUREMENT TAXATION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION EQUALITY ECONOMIC DEVELOPMENT PROPERTY TAX TAX COLLECTION CASE STUDIES This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience and provides an analytical discussion of the effects of a wealth tax, reviewing the main criticisms that orthodox economists have levelled against it. The methodology used to calculate wealth involves first-order approximations and Pareto criteria to compensate for data shortcomings. This article also presents a tax system which corrects the problems that have arisen when implementing this type of tax in other countries. The model is applied to the reality of Chile, which, like other countries in the region, suffers from structural inequality in both income and wealth, which has been amplified by the effects of the COVID-19 pandemic. 2021-05-31T22:31:58Z 2021-05-31T22:31:58Z 2020-12-31 Texto Sección o Parte de un Documento https://hdl.handle.net/11362/46937 LC/PUB.2021/4-P 14 en CEPAL Review - Special issue CEPAL Review 132 .pdf application/pdf CHILE CHILE
institution	Cepal
collection	Cepal
language	English
topic	RIQUEZA MEDICION TRIBUTACION IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO IGUALDAD DESARROLLO ECONOMICO IMPUESTO A LA PROPIEDAD RECAUDACION DE IMPUESTOS ESTUDIOS DE CASOS WEALTH MEASUREMENT TAXATION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION EQUALITY ECONOMIC DEVELOPMENT PROPERTY TAX TAX COLLECTION CASE STUDIES
spellingShingle	RIQUEZA MEDICION TRIBUTACION IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO IGUALDAD DESARROLLO ECONOMICO IMPUESTO A LA PROPIEDAD RECAUDACION DE IMPUESTOS ESTUDIOS DE CASOS WEALTH MEASUREMENT TAXATION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION EQUALITY ECONOMIC DEVELOPMENT PROPERTY TAX TAX COLLECTION CASE STUDIES López, Ramón Sturla Zerene, Gino Hyper-fortunes and the super-rich: why a wealth tax makes sense
description	This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience and provides an analytical discussion of the effects of a wealth tax, reviewing the main criticisms that orthodox economists have levelled against it. The methodology used to calculate wealth involves first-order approximations and Pareto criteria to compensate for data shortcomings. This article also presents a tax system which corrects the problems that have arisen when implementing this type of tax in other countries. The model is applied to the reality of Chile, which, like other countries in the region, suffers from structural inequality in both income and wealth, which has been amplified by the effects of the COVID-19 pandemic.
format	Texto
author	López, Ramón Sturla Zerene, Gino
author_facet	López, Ramón Sturla Zerene, Gino
author_sort	López, Ramón
title	Hyper-fortunes and the super-rich: why a wealth tax makes sense
title_short	Hyper-fortunes and the super-rich: why a wealth tax makes sense
title_full	Hyper-fortunes and the super-rich: why a wealth tax makes sense
title_fullStr	Hyper-fortunes and the super-rich: why a wealth tax makes sense
title_full_unstemmed	Hyper-fortunes and the super-rich: why a wealth tax makes sense
title_sort	hyper-fortunes and the super-rich: why a wealth tax makes sense
publishDate	2021
url	https://hdl.handle.net/11362/46937
work_keys_str_mv	AT lopezramon hyperfortunesandthesuperrichwhyawealthtaxmakessense AT sturlazerenegino hyperfortunesandthesuperrichwhyawealthtaxmakessense
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Hyper-fortunes and the super-rich: why a wealth tax makes sense

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