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• W3122103557 abstract "Astract: Capital taxation is currently under debate, basica lly due to problems of administrative control and proper assessment of the levied assets. We anal yze both problems focusing on a capital tax, the annual wealth tax (WT), which is only applied in fi ve OECD countries, being Spain one of them. We concentrate our analysis on top 1% adult population , which permits us to describe the evolution of wea lth concentration in Spain along 1983-2001. On average top 1% holds about 18% of total wealth, which rises to 19% when tax incompliance and under-assessment is corrected for housing, the main asset. The evolution suggests wealth concentration has risen. Regarding WT, we analyze whether it helps to reduce wealth inequality or, on the contrary, it reinforce s vertical inequity (due to especial concessions) a nd horizontal inequity (due to the de iure and to de facto different treatment of assets). We analyze in deta il housing and equity shares. By means of a time serie s analysis, we relate the reported values with reasonable price indicators and proxies of the prop ensity to save. We infer net tax compliance is extremely low, which includes both what we commonly understand by (gross) tax compliance and the degree of under-assessment due to fiscal legislatio n (for housing). That is especially true for housin g, whose level of net tax compliance is well below 50%. Hence, we corroborate the difficulties in taxing capital, and so cast doubts on the current role of the WT in Spain in reducing wealth inequality." @default.
• W3122103557 created "2021-02-01" @default.
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• W3122103557 date "2007-01-01" @default.
• W3122103557 modified "2023-09-23" @default.
• W3122103557 title "AN EMPIRICAL ANALYSIS OF WEALTH TAXATION: EQUITY VS. TAX COMPLIANCE" @default.
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