Analysis of the Latest Wealth Tax Reforms

ÇELİKKAYA A.

MALIYE DERGISI, sa.178, ss.240-262, 2020 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2020
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.240-262
  • Anahtar Kelimeler: Wealth Tax, Tax Reforms, Real Estate Tax, Gift and Inheritance Tax, Net Wealth Tax
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

In the last two years, a few significant property tax reforms were introduced around the OECD. The estate tax exemption threshold was doubled in the USA. France eliminated the dwelling tax and replaced net wealth tax with a new tax. Belgium introduced a tax on securities. Inheritance and gift tax changes introduced in Luxembourg, South Africa, Ireland and Belgium (Flandes). There have been some changes to net wealth taxes in Argentina and Norway. Taxes on high-valued immovable property have been raised in Korea and Portugal. Denmark, introduced important changes to housing taxation. Changes to transaction taxes were introduced a few countries. The aim of this study is to analyz all of these reforms with detailed.