The Taxation of Personal Wealth in International Perspective

The Taxation of Personal Wealth in International Perspective. Bird, R. M. Canadian Public Policy / Analyse de Politiques, 17(3):322–334, 1991.

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The revenue importance of taxes on net wealth and capital transfers is diminishing almost everywhere. In general, however, those developed countries with such taxes show no sign of abandoning them. The main exceptions are Australia and Canada, which have never had net wealth taxes and which have, like a number of developing countries, abolished death taxes. Although Canada has further emulated some developing countries by introducing a new wealth tax on corporations, only a major political change (like the election of socialist governments in France and Spain) seems likely to result in the reintroduction of direct taxes on personal wealth in this country.

@article{Bird1991,
  title = {The Taxation of Personal Wealth in International Perspective},
  author = {Bird, Richard M.},
  year = {1991},
  journal = {Canadian Public Policy / Analyse de Politiques},
  volume = {17},
  number = {3},
  pages = {322--334},
  doi = {10.2307/3551639},
  url = {https://doi.org/10.2307/3551639},
  abstract = {The revenue importance of taxes on net wealth and capital transfers is diminishing almost everywhere. In general, however, those developed countries with such taxes show no sign of abandoning them. The main exceptions are Australia and Canada, which have never had net wealth taxes and which have, like a number of developing countries, abolished death taxes. Although Canada has further emulated some developing countries by introducing a new wealth tax on corporations, only a major political change (like the election of socialist governments in France and Spain) seems likely to result in the reintroduction of direct taxes on personal wealth in this country.},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes}
}

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