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Taxing wealth : evidence from Switzerland

Author: Marius Brülhart; Jonathan Gruber; Matthias Krapf; Kurt Schmidheiny; National Bureau of Economic Research,
Publisher: Cambridge, Mass. : National Bureau of Economic Research, 2016.
Series: Working paper series (National Bureau of Economic Research), no. 22376.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and individual-level data for the canton of Bern. Our estimated  Read more...
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Details

Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Marius Brülhart; Jonathan Gruber; Matthias Krapf; Kurt Schmidheiny; National Bureau of Economic Research,
OCLC Number: 953036179
Notes: "June 2016"
Description: 1 online resource (37 pages) : illustrations, maps.
Series Title: Working paper series (National Bureau of Economic Research), no. 22376.
Responsibility: Marius Brülhart, Jonathan Gruber, Matthias Krapf, Kurt Schmidheiny.

Abstract:

We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over time. We use aggregate data on wealth holdings by canton and individual-level data for the canton of Bern. Our estimated behavioral elasticities substantially exceed those of the taxable income literature. We also find that taxpayers bunch below the tax threshold, that observed responses are driven by changes in wealth holdings rather than mobility, and that financial wealth is somewhat more responsive than non-financial wealth.

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