Author (Corporate) | European Commission: DG Economic and Financial Affairs |
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Publisher | Publications Office of the European Union |
Series Title | European Economy: Discussion Papers |
Series Details | Number 003 |
Publication Date | 03/07/2015 |
ISBN | 978-92-79-48662-3 |
ISSN | 2443-8022 |
EC | KC-BD-15-003-EN-N |
Content Type | Research Paper |
Summary: In times of fiscal consolidation and strong macroeconomic adjustment needs in some EU Member States, the debate on wealth taxation gained momentum, both in the academic and in the policy debate. In this context, the aim of the workshop, held by DG ECFIN on 13 November 2014, was to discuss theoretical and policy issues associated with wealth taxation, including the broad principles and the concrete design challenges of an optimal wealth tax. Different types of wealth taxation have been scrutinised including transmission taxes, housing taxes and the taxation of financial assets. The challenges they may raise have been discussed also with respect to recent experience in particular Member States. The workshop was organised in two sessions: "Taxation of wealth: state of play and rationale" and "Taxing wealth: specific instruments and challenges". The proceedings offer a detailed summary of the most recent research related to various aspects of wealth taxation and carried out by academics and international organisations' representatives. |
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Source Link |
https://ec.europa.eu/info/publications/economy-finance/taxing-wealth-past-present-future-workshop-proceedings_en
Alternative sources
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Subject Categories | Taxation |
Countries / Regions | Europe |
International Organisations | European Union [EU] |
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