Resumo

VACA MEDINA, Jesús. Wealth taxes and inequality: an analysis of 26 OECD countries (1995-2017). Anál. econ. [online]. 2023, vol.38, n.98, pp.5-20.  Epub 19-Jun-2023. ISSN 2448-6655.  https://doi.org/10.24275/uam/azc/dcsh/ae/2023v38n98/vaca.

The research objective is to evaluate the effectiveness of the different fiscal policy instruments to combat inequality in the 21st century economies. Using the PMG, MG and DFE estimators, calculated through ECM, it was found that property taxes were the most effective instrument against income concentration in 26 OECD countries for the period 1995-2017. An inverted U-shaped relationship was also found with a turning point between 2.5 and 3.5 percent of collection, a figure that is equivalent to an average tax rate of 0.58 percent.

Palavras-chave : Capital taxes; Inequality; Fiscal policy; Income concentration.

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