Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity

@article{Niemann2015InvestmentEO,
  title={Investment Effects of Wealth Taxes Under Uncertainty and Irreversiblity},
  author={Rainer Niemann and Caren Sureth-Sloane},
  journal={CESifo Working Paper Series},
  year={2015}
}
The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid misleading statements concerning possible distributional consequences of wealth taxes, preceding analyses of the economic and particularly investment effects are necessary. As investments drive job creation, tax-induced changes in… 
1 Citations
Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse
ZusammenfassungDie (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von

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