Taxing Wealth: Past, Present, Future. Astarita, C., editor European Commission Directorate-General for Economic and Financial Affairs, 2015.
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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.
@book{Astarita2015,
  title = {Taxing Wealth: Past, Present, Future},
  editor = {Astarita, Caterina},
  year = {2015},
  journal = {European Economy Discussion Papers},
  series = {European {{Economy Discussion Papers}}},
  publisher = {{European Commission Directorate-General for Economic and Financial Affairs}},
  doi = {10.2765/257050},
  url = {https://ec.europa.eu/info/publications/economy-finance/taxing-wealth-past-present-future-workshop-proceedings_en},
  abstract = {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.},
  isbn = {978-92-79-48662-3},
  keywords = {{Estate, Inheritance, and Gift Taxes},Wealth Taxation}
}

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