Sarah Perret, OECD, will present findings from a recent report on The Role and Design of Net Wealth Taxes in the OECD. The presentation will give an overview of the cases for and against net wealth taxes, as well as describe how wealth taxes have been designed in practice in the OECD countries that currently have or historically had net wealth taxes. Inheritance taxes, which constitute an alternative form of wealth taxation, will also be briefly explored.
In his comments Stefan Bach, DIW Berlin, will put the presentation into the German context, to try to understand if there is a rationale for making greater use of wealth taxation in Germany and, if so, how.
The event language will be English.
Registration by email to: email@example.com.
Sarah Perret, is an economist at the OECD Centre for Tax Policy and Administration. She is the author of a number of studies and papers on wealth taxation and on tax design for inclusive growth. She also leads the annual flagship report on Tax Policy Reforms across all OECD countries and selected partner economies, and is responsible for conducting country-specific Tax Policy Reviews.
Stefan Bach, is Research Associate at the DIW Berlin Public Finance Department. He managed and authored several studies on wealth taxation and the distribution of the tax burden.