Studies on Wealth Taxation

Recurring Project

Department

Public Economics

We analyzed the economic impact and institutional issues of wealth taxation (recurrent wealth tax, inheritance and gift tax, local taxes on land and buildings, one-time capital levy, real estate appraisal).

DIW Team

Publications

Stefan Bach, Andreas Thiemann, Aline Zucco: Looking for the missing rich: Tracing the top tail of the wealth distribution. DIW Berlin Discussion Papers 1717, 2018 (PDF, 3.6 MB).

Stefan Bach, Andreas Thiemann: Reviving Germany's wealth tax creates high revenue potential. DIW Economic Bulletin 4+5.2016.

Stefan Bach, Andreas Thiemann: Inheritance Tax Revenue Low Despite Surge in Inheritances. DIW Economic Bulletin 4+5.2016.

Stefan Bach, Andreas Thiemann, Aline Zucco: The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece. DIW Berlin Discussion Papers 1502, 2015.

Stefan Bach: Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden. DIW Economic Bulletin 7.2015 (PDF, 0.58 MB).

Stefan Bach: The Debate on Wealth Taxation in Germany. In: Taxing Wealth: Past, Present, Future. Workshop Proceedings, edited by Caterina Astarita. European Commission, Directorate-General for Economic and Financial Affairs, European Economy Discussion Papers 003, July 2015, p. 38-47.

Stefan Bach, Gert Wagner: Capital levies for debt redemption. VOX, 15 August 2012.

Stefan Bach: Capital Levies – A Step Towards Improving Public Finances in Europe. DIW Economic Bulletin 8.2012.

Stefan Bach, Martin Beznoska, Viktor Steiner: A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy. DIW Berlin Discussion Paper 1137, 2011 | PDF, 250.44 KB . Published in: Fiscal Studies 35 (1), 2014, 67-89. Online Appendix.

Topics: Distribution , Taxes