DamsQuarterly Journal of Economics - Tập 122 Số 2 - Trang 601-646 - 2007
Esther Duflo, Rohini Pande
Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark*Quarterly Journal of Economics - Tập 135 Số 1 - Trang 329-388 - 2020
Katrine Jakobsen, Kristian Jakobsen, Henrik Kleven, Gabriel Zucman
Abstract
Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world’s highest marginal tax rates on wealth, but this tax was greatly reduced starting in 1989 and later abolished. Due to the specific design of the wealth tax, the 1989 reform provides a compelli...... hiện toàn bộ