This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but not always, find a substantial behavioral response, including of saving, portfolio change, avoidance, and evasion, and the impact depends crucially on design features, especially the broadness of the base and enforcement provisions. Because the US proposals are very different from any previous wealth tax, experience in other countries offers only broad lessons, but we can gain insights from closely related taxes, such as the property and the estate tax, and from optimal tax analysis of the role of wealth taxation.

中文翻译：

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对我们的财富征税

本文评估了年度财富税的建议。虽然最近有十几个经合组织国家征收财富税，但现在只有三个保留了它们，只有瑞士的收入与美国最近提出的财富税提案相当。对这些税收的研究有时（但并非总是）会发现实质性的行为反应，包括储蓄、投资组合变化、避税和逃税，其影响主要取决于设计特征，尤其是基础和执法规定的广泛性。由于美国的提议与以往的任何财富税都非常不同，其他国家的经验只能提供广泛的经验教训，但我们可以从密切相关的税收（如财产税和遗产税）以及对财产税作用的优化税收分析中获得见解。财富税。