Effects of Wealth Taxes
| Název práce v češtině: | Efekty daní z bohatství |
|---|---|
| Název v anglickém jazyce: | Effects of Wealth Taxes |
| Akademický rok vypsání: | 2024/2025 |
| Typ práce: | bakalářská práce |
| Jazyk práce: | angličtina |
| Ústav: | Institut ekonomických studií (23-IES) |
| Vedoucí / školitel: | PhDr. Miroslav Palanský, Ph.D. |
| Řešitel: |
| Předběžná náplň práce |
| This thesis aims to comprehensively map the diverse landscape of wealth taxes, including real estate taxes, across different countries, analyzing their implications on migration patterns, tax revenues, tax evasion, and the overall progressivity of tax systems. With a significant focus on extensive data collection, the study aims to compile a comprehensive database that categorizes wealth taxes by their characteristics, enforcement mechanisms, and compliance strategies. The research will then employ empirical methods to investigate the effects of these taxes on the movement of high-net-worth individuals between jurisdictions, the stability and growth of tax revenues, the strategies adopted to minimize tax liabilities, and the contribution of wealth taxes to the progressivity of national tax systems.
By integrating theoretical frameworks with quantitative analysis, the thesis will explore the efficacy of wealth taxes in addressing income inequality and their potential side effects, such as capital flight and tax evasion. It will also assess the administrative challenges and economic consequences associated with the implementation of wealth taxes. Through a comparative study, this research aims to identify best practices and policy recommendations for countries considering the adoption or reform of wealth taxes. |