Hyper-fortunes and the super-rich: why a wealth tax makes sense

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cepal.articleNo14
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2021/4-P
cepal.docTypeRevistas
cepal.jelCodeD31
cepal.jelCodeH24
cepal.jelCodeE62
cepal.jobNumberRVI132_Lopez
cepal.physicalDescriptiongráficos., tablas.
cepal.regionalOfficeSantiago
cepal.sdg1
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINCOME DISTRIBUTION
cepal.topicEngINEQUALITY
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDESIGUALDAD
cepal.topicSpaDISTRIBUCIÓN DEL INGRESO
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorLópez, Ramón
dc.contributor.authorSturla Zerene, Gino
dc.coverage.spatialEngCHILE
dc.coverage.spatialSpaCHILE
dc.date.accessioned2021-05-31T22:31:58Z
dc.date.available2021-05-31T22:31:58Z
dc.date.issued2020-12-31
dc.description.abstractThis article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience and provides an analytical discussion of the effects of a wealth tax, reviewing the main criticisms that orthodox economists have levelled against it. The methodology used to calculate wealth involves first-order approximations and Pareto criteria to compensate for data shortcomings. This article also presents a tax system which corrects the problems that have arisen when implementing this type of tax in other countries. The model is applied to the reality of Chile, which, like other countries in the region, suffers from structural inequality in both income and wealth, which has been amplified by the effects of the COVID-19 pandemic.
dc.formatTexto
dc.format.extentpáginas. 221-24
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2021/4-P
dc.identifier.urihttps://hdl.handle.net/11362/46937
dc.language.isoeng
dc.physicalDescriptionp. 221-240; grafs., tabls.
dc.relation.isPartOfCEPAL Review - Special issue
dc.relation.isPartOfNo132
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordHiperfortunas y superricos: ¿por qué tiene sentido un impuesto al patrimonio?
dc.relation.translationUrihttps://hdl.handle.net/11362/46834
dc.rights.coarDisponible
dc.subject.unbisEngWEALTH
dc.subject.unbisEngMEASUREMENT
dc.subject.unbisEngTAXATION
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngEQUALITY
dc.subject.unbisEngECONOMIC DEVELOPMENT
dc.subject.unbisEngPROPERTY TAX
dc.subject.unbisEngTAX COLLECTION
dc.subject.unbisEngCASE STUDIES
dc.subject.unbisSpaRIQUEZA
dc.subject.unbisSpaMEDICION
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaIGUALDAD
dc.subject.unbisSpaDESARROLLO ECONOMICO
dc.subject.unbisSpaIMPUESTO A LA PROPIEDAD
dc.subject.unbisSpaRECAUDACION DE IMPUESTOS
dc.subject.unbisSpaESTUDIOS DE CASOS
dc.titleHyper-fortunes and the super-rich: why a wealth tax makes sense
dc.type.coarartículo
dc.usergroupbiblioteca
dspace.entity.typePublication
relation.isAuthorOfPublication47f64849-c0ca-433c-b4c6-e9d9a72fbd01
relation.isAuthorOfPublicationea1c7a38-9ed6-466c-acd2-171692b04bc1
relation.isAuthorOfPublication.latestForDiscovery47f64849-c0ca-433c-b4c6-e9d9a72fbd01
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