Wealth Taxation, Including Net-wealth, Capital and Exit Taxes

The multiple crises which have taken place in recent years have fuelled the quest for instruments able to contain potential crisis-induced increases in inequality and address the fiscal pressures faced by many governments in their wake. This motivates the search for ways to exploit tax bases that are currently under-used in a number of EU member countries, among them stocks and transfers of wealth, and capital gains. The overall objective of the study is to provide an in-depth examination of the uptake and economic consequences of introducing wealth-related taxes.