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18 Αυγ 2023 · A wealth tax is levied on the value of business assets, irrespective of the capital income they generate at the owner level and irrespective of the internal cash flow of the associated companies. A business owner with insufficient liquidity to pay the wealth tax has three main alternatives.
We conduct the first survey experiment to understand the psychology of the realization rule. We have three main findings. First, respondents strongly prefer to wait to tax gains on stocks until sale: 75% to 25%. This pattern persists across a variety of other assets and policy framings.
1 Σεπ 2022 · We conduct the first survey experiment to understand public attitudes about the realization rule for capital gains. This rule requires that assets usually must be sold before gains on them are taxed and thus makes taxing capital income much harder. We have three main findings.
1 Μαΐ 2024 · Governments tax unrealized gains for several reasons: • Wealth taxation: Many countries tax wealth, including assets such as real estate, shares, and other investments, as part of their tax...
Tax Compliance and the Psychology of Justice: Mapping the Field. In Braithwaite , V. (Ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion (pp. 41 – 70 ). Aldershot : Ashgate .
11 Σεπ 2024 · Requiring very wealthy people to pay income taxes on their unrealized gains and ending their ability to permanently avoid income tax when they pass appreciated assets to their heirs would thus constitute a reasonable reform.
23 Οκτ 2024 · One of Vice President Kamala Harris’s centerpiece policy proposals is a wealth tax—a 25-percent minimum tax on unrealized gains for taxpayers whose net wealth exceeds $100 million. If enacted, the tax could bring in more than half a billion dollars of tax revenue over the next decade.
