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Behavioural Responses to the (Re)Introduction of Wealth Taxes. Evidence From Spain
16 references·1 citing·54 second hopsampled
Behavioural Responses to the (Re)Introduction of Wealth Taxes. Evidence From Spain (2019)Behavioural Responses to the (Re)Introduc…Tax Compliance and Enforcement (2019)Tax Compliance and EnforcementGlobal Wealth Inequality (2019)Global Wealth InequalityWealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark (2018)Wealth Taxation and Wealth Ac…Heterogeneity and Persistence in Returns to Wealth (2018)Heterogeneity and Persistence…Behavioral Responses to Wealth Taxes: Evidence from Sweden (2017)Behavioral Responses to Wealt…A simpler theory of optimal capital taxation (2017)A simpler theory of optimal c…Law Enforcement, Municipal Budgets and Spillover Effects: Evidence from a Quasi-Experiment in Italy (2016)Law Enforcement, Municipal Bu…Estimating Taxable Income Responses Using Danish Tax Reforms (2014)Estimating Taxable Income Res…Capital in the Twenty-First Century (2014)Capital in the Twenty-First C…Should Large Spanish Municipalities be Financially Compensated? Costs and Benefits of Being a Capital/Central Municipality (2013)Should Large Spanish Municipa…The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)The Elasticity of Taxable Inc…A review of tax research (2010)A review of tax researchIncome and Wealth Concentration in Spain from a Historical and Fiscal Perspective (2009)Income and Wealth Concentrati…Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers (2005)Choosing Between Gifts and Be…Taxation and Portfolio Structure: Issues and Implications (2001)Taxation and Portfolio Struct…Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s (1999)Taxation and Household Portfo…Does the US Tax Code Favor Automation? (2020)Does the US Tax Code Favor Au…Labor Supply: A Review of Alternative Approaches (1999)Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)Top Incomes in the Long Run of History (2011)Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ Tax Scheme in Denmark * (2013)Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark* (2019)TAXES, MARKET VALUATION AND CORPORATE FINANCIAL POLICY (1970)DEBT AND TAXES* (1977)Towards an Explanation of Household Portfolio Choice Heterogeneity: Nonfinancial Income and Participation Cost Structures (2002)Asset allocation and asset location: household evidence from the survey of consumer finances (2003)What explains household stock holdings? (2006)Taxation and Corporate Risk-Taking (2017)An Exploration in the Theory of Optimum Income Taxation (1971)Changes in the Wage Structure and Earnings Inequality (1999)Executive compensation (2008)Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records (2011)Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan * (2013)The world economy: a millennial perspective (2001)Income Inequality in the United States, 1913-1998 (2003)The world economy: historical statistics (2004)The Changing Shape of Global Inequality 1820–2000; Exploring a New Dataset (2013)Capital Shares and Income Inequality: Evidence from the Long Run (2018)Behavioural responses to a wealth tax (2021)Rules Rather than Discretion: The Inconsistency of Optimal Plans (1977)The Protestant Ethic and the Spirit of Capitalism (2005)Taxation and Innovation in the 20th Century (2018)Taxation and Migration: Evidence and Policy Implications (2020)Taxing Our Wealth (2021)Lifetime Portfolio Selection under Uncertainty: The Continuous-Time Case (1969)Optimum consumption and portfolio rules in a continuous-time model (1971)Saving and wealth inequality (2017)Capitalists in the Twenty-First Century* (2019)Income and Wealth Inequality in America, 1949–2016 (2020)The Nature of the Firm (1937)Crime and Punishment: An Economic Approach (1968)Prospect Theory: An Analysis of Decision under Risk (1979)Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China (2020)Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru (2022)The Long Shadow of Informality: Challenges and Policies (2022)Capital is Back: Wealth-Income Ratios in Rich Countries 1700–2010 * (2014)Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014)Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Big other: Surveillance Capitalism and the Prospects of an Information Civilization (2015)The roads ahead: Narratives for shared socioeconomic pathways describing world futures in the 21st century (2015)The revenge of the places that don’t matter (and what to do about it) (2017)Income tax evasion: a theoretical analysis (1972)The Association Between Income and Life Expectancy in the United States, 2001-2014 (2016)Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France (2019)The Wealth Inequality of Nations (2021)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)
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References

  • 2014Capital in the Twenty-First Century14,423 cited
  • 2010A review of tax research3,167 cited
  • 2012The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review1,301 cited
  • 2019Tax Compliance and Enforcement625 cited
  • 2019Global Wealth Inequality352 cited
  • 2014Estimating Taxable Income Responses Using Danish Tax Reforms246 cited
  • 1999Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s234 cited
  • 2018Heterogeneity and Persistence in Returns to Wealth191 cited
  • 2017A simpler theory of optimal capital taxation182 cited
  • 2009Income and Wealth Concentration in Spain from a Historical and Fiscal Perspective179 cited
  • 2013Should Large Spanish Municipalities be Financially Compensated? Costs and Benefits of Being a Capital/Central Municipality169 cited
  • 2017Behavioral Responses to Wealth Taxes: Evidence from Sweden141 cited
  • 2001Taxation and Portfolio Structure: Issues and Implications99 cited
  • 2005Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers86 cited
  • 2016Law Enforcement, Municipal Budgets and Spillover Effects: Evidence from a Quasi-Experiment in Italy

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82 cited
  • 2018Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark76 cited
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    • 2020Does the US Tax Code Favor Automation?61 cited