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Some General Economic Effects
A Case StudyThe Swedish Wealth Tax
A Case StudyThe German Wealth Tax
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additive wealth tax administrative aggregate amount apply assessment basis beneficiaries capital gains tax capital transfer tax capital value capitalised value ceiling provision ceiling relief charge closely owned businesses countries death duty deduction deferred Denmark dividend earned income effect estate duty evasion exemption farm favour Germany gift tax goodwill Green Paper proposes horizontal equity individual inequalities of wealth Inland Revenue investment income surcharge jewellery less liable to wealth marginal rate Netherlands non-resident Norway open market value owner owner-occupier paragraph payable payment pension percentage personal wealth problems rate of return rate of tax rate tax real property realised reducing inequality Republic of Ireland resident shareholders shares Sweden Swedish Table tangible assets tax and wealth tax rates taxable capacity taxable income taxation taxpayer trust unincorporated businesses United Kingdom unquoted companies wealth tax base wealth tax liability wealth tax purposes whilst yield