Is Switzerland a Role Model for Wealth Taxes?

Item Type Journal paper
Abstract In this article, the authors outline the main elements of the Swiss wealth tax system, examine the rationale behind the tax and its interaction with the overall tax system, and consider key elements that may apply to the debate over a wealth tax in the United States.
Authors Hongler, Peter & Mauchle, Fabian
Journal or Publication Title Tax Notes International
Language English
Subjects economics
law
political science
HSG Classification contribution to scientific community
HSG Profile Area LS - Business Enterprise - Law, Innovation and Risk
Refereed No
Date 10 February 2020
Publisher Tax Analysts
Place of Publication Falls Church, VA, USA
Volume 97
Number 6
Page Range 645-653
Number of Pages 9
ISSN 1048-3306
Depositing User Josiane Weder
Date Deposited 13 Feb 2020 09:26
Last Modified 21 Nov 2022 12:46
URI: https://www.alexandria.unisg.ch/publications/259354

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Citation

Hongler, Peter & Mauchle, Fabian (2020) Is Switzerland a Role Model for Wealth Taxes? Tax Notes International, 97 (6). 645-653. ISSN 1048-3306

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https://www.alexandria.unisg.ch/id/eprint/259354
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