Is Switzerland a Role Model for Wealth Taxes?

Journal
Tax Notes International
ISSN
1048-3306
Type
journal article
Date Issued
2020-02-10
Author(s)
;
Abstract (De)
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.
Language
English
HSG Classification
contribution to scientific community
HSG Profile Area
LS - Business Enterprise - Law, Innovation and Risk
Refereed
No
Publisher
Tax Analysts
Publisher place
Falls Church, VA, USA
Volume
97
Number
6
Start page
645
End page
653
Pages
9
URL
Subject(s)

law

economics

political science

Division(s)

IFF - Institute of Pu...

University of St.Gall...

Eprints ID
259354
File(s)
Thumbnail Image

open.access

Name

Hongler, Mauchle - Is Switzerland a Role Model for Wealth Taxes, Tax Notes Int.pdf

Size

374.14 KB

Format

Adobe PDF

Checksum (MD5)

21bd5c8030dfd376efe1986642f60ad3