09/01/18 LL4CO Taxation of Wealth (Further Readings) | Reading lists @ LSE

LL4CO Taxation of Wealth (FurtherReadings)(Michaelmas Term 2018/19)

This list provides further readings for you to use inresearching answers to the summative assessed essays.It is not necessary to have completed these readingsbefore the seminars.

View Online

369 items

Resources for General Reference (7 items)

Overviews of UK and US tax systems (3 items)

A survey of the UK tax system - Institute for Fiscal Studies, November 2016Document | Overview of UK tax system

Overview of the Federal Tax System in 2018 - Congressional Research Service, March 2018Document | Overview of the US tax system following the Trump administration 'Tax Cuts

and Jobs Act'. Note: only covers federal taxes; additional taxes are imposed at state andlocal level.

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011Book | Major review of UK tax policy organised by Institute for Fiscal Studies. Also

contains useful summaries of existing tax system.

Criteria for evaluating tax policies (4 items)

The Structure and Reform of Direct Taxation: The Meade Report - J E Meade, Institute forFiscal Studies, 1978

Book | Ch2 'The Characteristics of a Good Tax Structure'.

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011Book | Ch2 'The Economic Approach to Tax Design', p22-23 'Assessing Tax Systems',

which discusses Adam Smith's four canons of taxation.

The myth of ownership: taxes and justice - Liam B. Murphy, Thomas Nagel, 2002Book | Ch2 'Traditional Criteria of Tax Equity'. Critiques traditional criteria of vertical

and horizontal equity, the 'benefits principle', and 'ability to pay'.

Principles of Tax Policy - House of Commons Treasury CommitteeDocument

Seminar 1: Introduction; Defining and Measuring Wealth (30 items)

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Why Does Wealth Matter? (6 items)

Poverty in the United Kingdom: a survey of household resources and standards of living -Peter Townsend, 1979

Book | Ch9 'The Rich' - suggests that both income and wealth need to be considered for'richness'

Fairness to Goodness - John Rawls, 1975-10Article | See discussion of wealth at 540-542.

On G A Cohen’s “On the Currency of Egalitarian Justice” - Ingrid Robeyns, 2015Article

On the Currency of Egalitarian Justice - G A Cohen, 1989Article

Equality of What? on Welfare, Goods, and Capabilities - G A Cohen, 2003Chapter

Equality of What? - Amartya Sen, 1980Document | Critique of utilitarianism, covering both subject-matter (utility) and pattern

of distribution (maximizing total of individual utilities)

Measuring Wealth (8 items)

Definitions (2 items)

Wealth in the UK: distribution, accumulation, and policy - John Hills, Francesca Bastagli,Frank A. Cowell, Howard Glennerster, Eleni Karagiannaki, Abigail McKnight, 2013

Book | Ch2 'Trends in the distribution of wealth in Britain'

Wealth and the wealthy: exploring and tackling inequalities between rich and poor - KarenRowlingson, Stephen McKay, 2012

Book | Ch3 'What is wealth and who are the wealthy?'

Measurement Issues (3 items)

The Challenge of Measuring UK Wealth Inequality in the 2000s - Facundo Alvaredo,Anthony B. Atkinson, Salvatore Morelli, 2016-03

Article

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Measuring inequality - Frank A. Cowell, 2011Book

The Elusive Rentier Rich: Piketty’s Data Battles and the Power of Absent Evidence - LinseyMcGoey, 2017

Article | Highlights that data on wealth distributions collected by Piketty and others failsto capture normatively important distinction between earned and unearned wealth.

The 'Tax Unit' (3 items)

The Structure and Reform of Direct Taxation: The Meade Report - J E Meade, Institute forFiscal Studies, 1978

Book | Ch18 'The Tax Unit'. Note that the exposition of the British tax system is now outof date, but the issues discussed concerning the unit of taxation are still relevant. Just readfor a general overview of the complexities; there is no need to read each option in detail.

Taxation of the Family - C N Morris, N A Warren, 1981Article

The Income Tax Treatment of the Family: An International Perspective - Joseph Pechman,Gary Engelhardt, 1990

Article

The Distribution of Wealth (12 items)

Current Distribution (6 items)

Credit Suisse Global Wealth Report 2017Document | esp 18-27

World Inequality Report 2018 - Facundo Alvaredo, Lucas Chancel, Thomas Piketty,Emmanuel Saez, Gabriel Zucman, 2018

Document

Household Wealth in Great Britain: Distribution, Composition and Changes 2006-12 -Rowena Crawford, Dave Innes, Cormac O'Dea, 2016-03

Article

UK Government - Distribution of Personal Wealth StatisticsWebpage

Office for National Statistics - Wealth and Assets Survey 2012-14Webpage

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The Generation of Wealth: Asset accumulation across and within cohorts - ResolutionFoundation, 2017

Document

Trends in Distribution (6 items)

Capital in the twenty-first century - Thomas Piketty, 2014Book | Ch10 'Inequality of capital ownership' and Ch12 'Global inequality of wealth in

the twenty-first century'

Capital is Back: Wealth-Income Ratios in Rich Countries 1700–2010 - Thomas Piketty,Gabriel Zucman, 2014

Article

The Top 1 Percent in International and Historical Perspective - Facundo Alvaredo, AnthonyAtkinson, Thomas Piketty, Emmanuel Saez, 2013

Article

Top wealth shares in the UK over more than a century - Facundo Alvaredo, Anthony B.Atkinson, Salvatore Morelli, 2018-3

Article

What Do We Know about the Evolution of Top Wealth Shares in the United States? -Kopczuk, Wojciech

Article

Asset prices and wealth inequality - Moritz Kuhn, Moritz Schularick, Ulrike Steins, August2018

Article

Miscellaneous (3 items)

The One Percent - Lisa Keister, 2014Article

Accumulated Advantage and Disadvantage - John Hills, Jack CunliffeChapter

Handbook on wealth and the super-rich - 2016Book

Podcasts (1 items)

LSE Public Lecture: Dr Gabriel Zucman, 'The Hidden Wealth of Nations'

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Audio document

Seminar 2: Inequality and Distributive Justice (71 items)

Overviews (5 items)

Stanford Encyclopedia of Philosophy - Distributive JusticeWebpage

The myth of ownership: taxes and justice - Liam B. Murphy, Thomas Nagel, 2002Book | Ch1 'Introduction', Ch2 'Traditional Criteria of Tax Equity'.

Survey Article: Philosophy and Public Policy after Piketty - Martin O'Neill, 2017-09Article | 343-365 only. 344-354 gives a useful short summary of Piketty's main

arguments. 354-365 explores Piketty's (mostly implicit) political philosophy.

Why Does Inequality Matter?: Reflections on the Political Morality of Piketty's Capital in theTwenty-First Century - Murphy, Liam, Spring 2015

Article | Also explores Piketty's political philosophy, but reaches somewhat differentconclusions (in emphasis) to O'Neill.

The Methodology of Political Theory - Christian List, Laura ValentiniChapter

'End-State' (Outcome) Theories (15 items)

Utilitarianism (3 items)

Principles of political economy - John Stuart Mill, 1994Book | Book V, Chapter II 'On the General Principles of Taxation' esp §2. Proposes

'equality of sacrifice' principle of taxation, based on utilitarianism.

JS Mill on the Income Tax Exemption and Inheritance Taxes: The Evidence Reconsidered -Ekelund, Walker, 1996-12-01

Article

Utilitarianism and Welfarism - Amartya Sen, 1979-09Article

Sufficientarianism (2 items)

Equality as a Moral Ideal - Harry Frankfurt, 1987Article | Sufficientarianism

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Sufficiency: Restated and Defended - Robert Huseby, 2010-06Article

Prioritarianism (5 items)

Equality and Priority - Derek Parfit, 1997-12Article | Prioritarianism

Equality, Priority or What? - Temkin, Larry S, Apr 2003Article

Equality, Priority, and Compassion - Roger Crisp, 2003-07Article

Prioritarianism and the Measure of Utility - Michael Otsuka, 2015-03Article

Another Defence of the Priority View - Parfit, Derek, 2012Article

The Difference Principle (3 items)

Justice as fairness: a restatement - John Rawls, 2001Book | Part II 'Principles of Justice' esp 50-52, 61-72. Proposes the Difference Principle

(but note also Rawls' other principles of justice, which have lexical priority over theDifference Principle).

The Cambridge companion to Rawls - Samuel Richard Freeman, MyiLibrary, 2003Book | Ch5 'Difference Principles' by Philippe van Parijs. Discusses Rawls' Difference

Principle.

Rawls - Samuel Freeman, c2007Book

Limitarianism (2 items)

Having Too Much - Robeyns, Ingrid, 2016Article | Develops and defends 'limitarian' view.

A Problem of Riches: Towards a new Social Policy Research Agenda on the Distribution ofEconomic Resources - Michael Orton, Karen Rowlingson, Jan 2007

Article

'Historical' (Process) Theories (24 items)

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Luck Egalitarianism (8 items)

What is Equality? Part 2: Equality of Resources - Ronald Dworkin, 1981Article

Equality and Equal Opportunity for Welfare - Richard J Arneson, 1989Article

What Is the Point of Equality? - Elizabeth Anderson, 1999Article | Criticism of luck egalitarianism (287-312). Proposes 'democratic equality'

(relational egalitarianism) (312-337)

Egalitarianism and Responsibility - Richard J Arneson, 1999Article | A good overview covering most key theories of distributive justice, but very

dense to read.

Luck Egalitarianism and Prioritarianism - Richard J Arneson, 2000-01Article | Response to Elizabeth Anderson's criticisms in 'What is the Point of Equality?'

What is Egalitarianism? - Samuel Scheffler, 2003Article | Criticism of luck egalitarianism

Luck Egalitarianism Interpreted and Defended - Richard J Arneson, 2004Article

Responsibility and the Consequences of Choice - Serena Olsaretti, 2009Article

Desert in Philosophy (7 items)

The Concept of Desert in Distributive Justice - Julian Lamont, 1994-01Article | Argues that desert-base cannot be determined internally by the concept of

desert; it must rest on external values.

Problems for Effort-Based Distribution Principles - Julian Lamont, 1995-11Article

Principles of social justice - David Miller, 1999Book | Ch7 'The concept of desert'. Overview of issues concerning desert.

Justice and Desert in Liberal Theory - Scheffler, Samuel, 2000Article

Desert and Justice - Serena Olsaretti, Desert and Justice, 2003Book | Ch10 'The Dilemma of Desert' by Jonathan Wolff. Expresses scepticism over

feasibility of measuring effort as a desert-base.

Moral Desert - Shelly Kagan, 2012Chapter

Giving desert its due - Thomas M Scanlon, 2013-06

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Article

Desert in Economics (6 items)

The Rise of the Marginalists - Mariana Mazzucato, 2018Chapter | Explains neoclassical marginalist theory of value, which provides the

foundation for libertarianism based on the idea that market distributions are just becausethey are deserved.

Fairness and Redistribution - Alesina, AlbertoArticle | Example of modern marginalist theory of value.

Defending the One Percent - Mankiw, N GregoryArticle | An economist doing philosophy.

Spreading the Wealth Around: Reflections Inspired by Joe the Plumber - N. Gregory Mankiw, 2010

Article | Marginalist theory of desert.

Fairness and Tax Policy: A Response to Mankiw's Proposed "Just Deserts" - JonathanWeinstein, 2011

Article

Incentive Income, Deserved Income and Economic Rents - Julian Lamont, 1997-03Article

Desert and Public Attitudes (3 items)

Distributive Justice: What the People Think - David Miller, 1992Article

The ‘Deserving’ Rich? Inequality, Morality and Social Policy - Karen Rowlingson, StuartConnor, 2010

Article | Explores a connection with notion of 'deserving and undeserving poor'.

Getting Ahead through Our Own Efforts: Public Attitudes towards the Deservingness of theRich in New Zealand - Peter Skilling, Jessica McLay, Jan 2015

Article

Inequality (13 items)

Overviews (3 items)

Why does inequality matter? - Thomas Scanlon, 2017Book | Ch1 'Introduction'. Outlines several distinct objections to inequality (of economic

resources).

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The difficulty of tolerance: essays in political philosophy - Thomas Scanlon, 2003Book | Ch14 'The diversity of objections to inequality'. For a very short summary, see

Scanlon's TED article in further readings.

Four reasons we should fix economic inequality - TM SclanlonWebpage | This TED article by TM Scanlon summarises the views he expresses at

greater length in his essay on 'The Diversity of Objections to Inequality'.

Public Opinion (3 items)

What do the public think about the wealth gap? - Karen Rowlingson, Stephen McKayDocument

Misperceiving inequality - Vladimir Gimpelson, Daniel Treisman, 2017-11-17Article

Voters choose greater equality over greater wealth - YouGov, 2014Webpage

Objections to Inequality (4 items)

The spirit level: why equality is better for everyone - Richard G Wilkinson, Kate Pickett,2010

Book | Ch3 'How Inequality Gets Under the Skin'.

Why Relational Egalitarians Should Care About Distributions - Schemmel, Christian, 2011Article

Unequal democracy: the political economy of the new gilded age - Larry Bartels, 2009Book | Ch9 'Economic inequality and political representation'

Why Does Inequality Matter? - Notre Dame Philosophical Reviews - Jonathan Wolff, 2018Webpage | Short review and summary of Scanlon, 'Why Does Inequality Matter'

Egalitarianism (3 items)

What Should Egalitarians Believe? - Martin O'Neill, 2008-03Article

Equality - Thomas NagelChapter

The Moral Irrelevance of Equality - Harry Frankfurt, 2000Article

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Ideal and Non-Ideal Theories (6 items)

Ideal vs. Non-ideal Theory: A Conceptual Map - Laura Valentini, 2012Article

Understanding Political Feasibility - Holly Lawford-Smith, 2013-09Article

Utopophobia - David Estlund, 2014-03Article

The Feasibility Constraint on The Concept of Justice - Anca Gheaus, 2013-07Article

Does “Ought” Imply “Feasible”? - Nicholas Southwood, 2016Article

Ideal and Nonideal Theory - John Simmons, 2010-01Article

Miscellaneous (5 items)

Distributive Justice, the Basic Structure and the Place of Private Law - S Scheffler,2015-06-01

Article

Taxes, Redistribution, and Public Provision - Liam Murphy, Thomas Nagel, 2001Article

Why social justice matters - Brian Barry, 2005Book | Ch14 'Wealth'

Distributive Justice and Empirical Moral Psychology - Stanford Encyclopedia of PhilosophyArticle

If You're an Egalitarian, How Come You're so Rich? - G A Cohen, 2000Article

Podcasts (3 items)

Philosophy Bites: T.M. Scanlon on What's Wrong with Inequality?Audio document

Philosophy Bites: Alex Voorhoeve on InequalityAudio document

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2013 Oxford Uehiro Lectures: Professor Tim Scanlon, 'When Does Equality Matter?'Audio document

Seminar 3: Property Rights (36 items)

Nozick's Entitlement Theory of Justice (9 items)

Overviews (2 items)

Anarchy, state, and utopia - Robert Nozick, 1974Chapter | Ch7 'Distributive justice' 149-182. Develops the 'entitlement theory of justice',

which provides the foundation for libertarianism based on the natural right to privateproperty.

Robert Nozick: property, justice and the minimal state - Jonathan Wolff, 1991Chapter | Ch1 'Nozick’s Libertarianism' and Ch4 'The Entitlement Theory of Justice'.

Justice in Acquisition (2 items)

Libertarianism without Foundations - Thomas Nagel, 1975-11Article | Criticises Nozick for failing to argue for the natural rights on which his

entitlement theory relies.

Natural Rights, Equality and the Minimal State - Scheffler, Samuel, Mar 1, 1976Article | Challenges the internal consistency of Nozick's natural rights argument.

Justice in Transfer (1 items)

Wilt Chamberlain Revisited: Nozick's "Justice in Transfer" and the Problem of Market-BasedDistribution - Barbara Fried, 1995

Article

Other Critiques (4 items)

The right to private property - Jeremy Waldron, 1988Book | Ch7 'Historical entitlement: some difficulties'

Nozick on Rights, Liberty, and Property - Thomas Scanlon, 1976Article | Challenges Nozick's distinction between end-state, historical, patterned and

unpatterned theories.

Review: Anarchy, State and Utopia by Robert Nozick - Brian Barry, 1975

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Article

Distributive Justice, Welfare Economics, and the Theory of Fairness - Hal R Varian, 1975Article

Justifications for Private Property (8 items)

Overviews (1 items)

Property and Ownership - Stanford Encyclopedia of PhilosophyArticle | Useful overview of moral justifications for private property, including

rights-based and consequentialist.

Rights-Based Justifications (4 items)

The right to private property - Jeremy Waldron, 1988Book | Ch1 'Introduction' (3-25), Ch5 'Arguing for Property' (127-132) and Ch6 'Locke’s

Discussion of Property'

Second treatise of government - John Locke, 1982Book | Ch5 'Of Property' esp [27]. For reference - probably unnecessary to read directly.

The Normativity of the Private Ownership Form - Avihay Dorfman, 2012-11Article

Libertarianism without inequality - Michael Otsuka, 2003Book

Consequentialist Justifications (3 items)

A treatise of human nature - David HumeBook | 489-491 ('Of the Origin of Justice and Property')

The Advantages and Difficulties of the Humean Theory of Property - Jeremy Waldron,1994-6

Article

On the Thinness of the Utilitarian Defense of Private Property - Joseph Perskey, 2010Article

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Limitations on Private Property (13 items)

Property and Taxation (6 items)

The myth of ownership: taxes and justice - Liam B. Murphy, Thomas Nagel, 2002Book | Ch1 'Introduction' (8-10), Ch2 'Traditional Criteria of Tax Equity' (31-37)

Morals and Markets: The Significance of Pre-Tax Ownership - Felix Maultzsch, 2004-05Article | Critical review of Murphy and Nagel's argument.

Justice as fairness: a restatement - John Rawls, 2001Book | Pages 50-57 (on the basic structure of society); 114-115 (on the right to personal

property) and 160-162 (on taxation).

The cost of rights: why liberty depends on taxes - Stephen Holmes, Cass R Sunstein, 1999Chapter | Ch3 'No Property Without Taxation'

Taxation and Distributive Justice - Colin Farrelly, 2004-04Article | Book review of The Cost of Rights, The Myth of Ownership and The Civic

Minimum

Equality, Liberty, and Coercion - TM Scanlon, 2017Chapter

Ownership as a 'Bundle of Rights' (7 items)

What is Private Property? - Jeremy Waldron, 1985Article | Read sections 1, 2 and 6 only. Argues that there can be different 'conceptions'

(i.e. different bundles of rights) of the 'concept' of ownership.

Distributive Justice and the Complex Structure of Ownership - John Christman, 1994Article

Ownership - A HonoréChapter | Enumerates the standard incidents of full liberal ownership. Known as the

'bundle of rights' theory.

Yours, Mine, and Ours: Property Rights and Individual Liberty - Cheyney C Ryan, 1977Article | Argues that whether an act infringes a property-owner's liberty depends on

what bundle of rights the right to private property grants in the first place.

Who’s Afraid of Property Rights? Rights as Core Concepts, Coherent, Prima Facie, Situatedand Specified - Hugh Breakey, 2014-9

Article

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Locke's Account of Inheritance and Bequest - Jeremy Waldron, 1981Article

The Choice-Based Right to Bequeath - Cécile Fabre, 2001Article

Legal Protections of Private Property (6 items)

European Convention on Human Rights, Protocol, Article 1Legislation | Article 1 'The Protection of Property'. The Protocol to the ECHR has been

ratified by the UK and most other European states (excluding Switzerland and Monoco,which have signed but not ratified).

Sporrong and Lönnroth v Sweden (1983) 5 EHRR 35 - European Court of Human RightsLegal Case Document | [56]-[75]

Taxation and the Constitution - Bruce Ackerman, 1999-01Article | Esp 56-58

Private property and the Constitution - Bruce A Ackerman, 1977[i.e.1978Book

Takings and progressive rate taxation - Massey, Calvin R, Fall 1996Article

Liberalism, Social Democracy and the Value of Property under the European Convention onHuman Rights - Allen, Tom, 2010

Article

Miscellaneous

Seminar 4: Economic Perspectives (48 items)

Economic Values (13 items)

Premises of Normative Economics (5 items)

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Economics as a Moral Science - Anthony B Atkinson, 2009Article | p791-799 only. Discusses premises underlying normative ('welfare') economics.

Economics rules: the rights and wrongs of the dismal science - Dani Rodrik, 2015Book | Ch6 'Economics and its critics' esp 186-196. The book is mostly focused on a

critique of positive economics but addresses issue of values in normative economicsbriefly in the concluding chapter.

Why tax the rich? Efficiency, equity, and progressive taxation - Avi-Yonah, Reuven S, Apr2002

Article | Starts with book review of 'Did Atlas Shrug', but final sections highlightpremises of normative economics.

Economic Judgements and Moral Philosophy - Amartya SenChapter | Ch2 'Economic Judgements and Moral Philosophy'

The Philosophical Foundations of Mainstream Normative Economics - Daniel Hausman,Michael McPherson

Chapter

Optimal Taxation Theory (3 items)

Optimal Taxation in Theory and Practice - Gregory Mankiw, Matthew Weinzierl, DannyYagan, 2009

Article | No need to read in detail, but provides a fairly accessible overview ofeconomists' approach to tax policy through 'optimal taxation theory'

Optimal Income Taxation Theory and Principles of Fairness - Fleurbaey, MarcArticle

The Foundations of Welfare Economics - J R Hicks, 1939-12Article

Critiques of Economic Values (5 items)

What money can't buy: the moral limits of markets - Michael Sandel, 2013Book

Market Reasoning as Moral Reasoning: Why Economists Should Re-engage with PoliticalPhilosophy - Sandel, Michael J, 2013

Article | Lots of examples where Sandel argues market solutions are inappropriate.

'Efficiency, Utility, and Wealth Maximization', Jules ColemanWebpage

The Political Uses of Some Economic Ideas: The Trade-Off Between Efficiency and Equality- Maria Jimenez-Buedo, 2011-10

Article

The Mirrlees Review and the State of Public Economics - Atkinson, Anthony B.

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Article

Key Economic Concepts (14 items)

Overviews (3 items)

The British tax system - J. A. Kay, Mervyn A. King, 1990Book | Ch1 'The Economics of Taxation: Some Basic Concepts' and Ch12 'Taxing

economic rent' esp 178-182. Discusses: incidence; capitalisation; progressivity; welfare(excess burden); incentives; fiscal neutrality; economic rent.

The economics of taxation: principles, policy and practice - S R James, Christopher Nobes,2015

Chapter | Ch3 'Taxation and efficiency' and Ch4 'Taxation and incentives'. A classicaltextbook treatment of key economic concepts (a bit dry, but useful diagrams).

Tax by design: the Mirrlees review - James A Mirrlees, Stuart Adam, Institute for FiscalStudies, 2011

Book | Ch2 'The economic approach to tax design', read the following pages only:p28-31 ('The effect of taxes on economic output and efficiency'), p35-39 ('Optimal taxationand social welfare'), p40-41 ('Neutrality')

Incidence (1 items)

Who pays taxes? A short introduction to tax incidence - Institute for Fiscal StudiesDocument

Capitalisation (1 items)

Land Tax Changes and Full Capitalisation - Anne Kristine Høj, Mads Rahbek Jørgensen, PoulSchou, 2018

Article

Excess Burden (2 items)

The Window Tax: A Case Study in Excess Burden - Wallace E Oates, Robert M Schwab,2015

Article | Extreme example of 'excess burden' / 'deadweight loss'

The Laffer Curve - R Hemming, J A Kay, 1980-03Article

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Economic Rent (3 items)

Incidence of a Tax on Pure Rent: The Old Reason for the Old Answer - Fame, GeorgeArticle

The Pay of Corporate Executives and Financial Professionals as Evidence of Rents in Top 1Percent Incomes - Bivens, Josh

Article | Argues that high incomes in US are a product of rent-seeking and recommendsintervention through tax policy

The price of inequality: [how today's divided society endangers our future] - Joseph E.Stiglitz, c2012

Book | Ch2 'Rent seeking and the making of an unequal society'

Behavioural Economics (4 items)

Behavioral Economics and Tax Policy - William J Congdon, Jeffrey R Kling, SendhilMullainathan, 2009

Article | Overview of contributions of behavioural economics to tax policy.

Policy and choice: public finance through the lens of behavioral economics - William JCongdon, Jeffrey R Kling, Sendhil Mullainathan, 2011

Book

Salience and Taxation: Theory and Evidence - Chetty, RajLooney, AdamKroft, Kory, RajChetty, Adam Looney, Kory Kroft, 2009

Article | Empirical study into effect of tax 'salience' on elasticity of responses toconsumption taxes.

E-ZTax: Tax Salience and Tax Rates - Amy Finkelstein, 2009Article

Behavioural Responses to Taxation (17 items)

Overviews (1 items)

Does Atlas shrug?: the economic consequences of taxing the rich - Joel Slemrod, c2000Book | Collection of theoretical and empirical studies into behavioral responses to

taxation of the rich.

Migration (7 items)

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns - JonBakija, Joel Slemrod, 2004

Article

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Taxation and International Migration of Superstars: Evidence from the European FootballMarket - Henrik Jacobsen Kleven, Camille Landais, Emmanuel Saez, Aug 2013

Article | Suggests an 'upper bound' for extent of migration as a real response totaxation.

Alleged tax competition: The mysterious death of bequest taxes in Switzerland - MariusBrülhart, Raphaël Parchet, 2014-03

Article

And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century - ReuvenAvi-Yonah, 2014

Article

Millionaire Migration and Taxation of the Elite - Cristobal Young, Charles Varner, Ithai ZLurie, Richard Prisinzano, 2016-06

Article | Important empirical study into extent of US interstate migration in response totop state income tax rates.

The myth of millionaire tax flight: how place still matters for the rich - Cristobal Young,2017

Book

Migration and Wage Effects of Taxing Top Earners: Evidence from the Foreigners’ TaxScheme in Denmark - Henrik Kleven, Camille Landais, Emmanuel Saez, Esben Schultz,2014

Article

Planning and Avoidance (5 items)

Tax Avoidance, Evasion, and Administration - Joel Slemrod, Shlomo YitzhakiChapter

Bequest and Tax Planning: Evidence from Estate Tax Returns - Wojciech Kopczuk, 2007Article

Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 -Joel Slemrod, 1995

Article | Establishes hierarchy of responses to taxation: first, artificial responses i.e.avoidance and evasion; second (if first fails) real responses e.g. work substitution,migration, etc.

Income Shifting in the Spanish Dual Income Tax - Julio López-Laborda, JaimeVallés-Giménez, Anabel Zárate-Marco, 2018-03

Article

Tax bunching, income shifting and self-employment - Daniel le Maire, Bertel Schjerning,2013

Article

Evasion (4 items)

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Cheating Ourselves: The Economics of Tax Evasion - Slemrod, Joel, 2007Article

Behavioral Responses to Wealth Taxes: Evidence from Sweden - Seim, DavidArticle | Finds that behavioural responses around wealth tax threshold were mostly

evasion (through under-reporting asset values) rather than changes in real activity (e.g.savings rates).

The hidden wealth of nations: the scourge of tax havens - Gabriel Zucman, 2015Book | Ch3 'The Missing Wealth of Nations'.

Tax Evasion and Inequality - Annette Alstadsæter, Niels Johannesen, Gabriel ZucmanDocument | Uses data leaks (e.g. Panama Papers) combined with publicly-available tax

data to estimate the extent of tax evasion among the super-rich.

Miscellaneous (4 items)

The deadweight loss of Christmas - Waldfogel, Joel, Dec 1993Article

Putting Distribution Back at the Center of Economics: Reflections on Capital in theTwenty-First Century - Piketty, Thomas, Winter 2015

Article | Despite the title, mostly focused on importance of institutional analyses, ratherthan directly questions of distribution.

Buenas notches: lines and notches in tax system design - Slemrod, Joel, Dec 2013Article

How Econ Went From Philosophy to Science - Bloomberg - Noah SmithWebpage

Seminar 5: Social, Political and Legal Perspectives (38 items)

Overviews (2 items)

The Politics of Wealth Taxes - Keith Banting, 1991Article

The political economy of tax policy - James Alt, Ian Preston, Luke SibietaChapter

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Influences on Tax Policy (15 items)

Public Opinion (6 items)

British Social Attitudes 34 (2017) - Role of GovernmentDocument | Esp 1-8

Spend it like Beckham? Inequality and redistribution in the UK, 1983–2004 - AndreasGeorgiadis, Alan Manning, 2012-6

Article

How Elastic Are Preferences for Redistribution? Evidence from Randomized SurveyExperiments - Kuziemko, Ilyana

Article

Preferences for redistribution in the land of opportunities - Alberto Alesina, Eliana LaFerrara, 2005-6

Article

Social Identity and Redistributive Preferences: A Survey - Joan Costa-Font, Frank Cowell,2015-04

Article

Richer (and Holier) Than Thou? The Effect of Relative Income Improvements on Demandfor Redistribution - Mounir Karadja, Johanna Mollerstrom, David Seim, 2017-05

Article

Other Influences (5 items)

Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens - MartinGilens, Benjamin Page, 2014-09

Article

Democracy and the Policy Preferences of Wealthy Americans - Benjamin Page, LarryBartels, Jason Seawright, 2013

Article

Preference Gaps and Inequality in Representation - Martin Gilens, 2009Article

An Information Rationale for the Power of Special Interests - Susanne Lohmann, 1998Article

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Bias in Cable News: Persuasion and Polarization - Gregory J Martin, Ali YurukogluArticle

'Shocks' and 'Drift' (4 items)

Taxing the rich: a history of fiscal fairness in the United States and Europe - Kenneth FScheve, David Stasavage, Russell Sage Foundation, 2016

Book | Ch5 'Taxes on the Rich in Context'. Highlights importance of shocks (e.g. wars) instimulating major tax reform.

Democracy, War, and Wealth: Lessons from Two Centuries of Inheritance Taxation -Kenneth Scheve, David Stasavage, 2012

Article

Winner-Take-All Politics: Public Policy, Political Organization, and the Precipitous Rise ofTop Incomes in the United States - Jacob S Hacker, Paul Pierson, 2010

Article | Argues for importance of external pressure/lobby groups in explaining rising USinequality.

Winner-take-all politics: how Washington made the rich richer-and turned its back on themiddle class - Jacob S Hacker, Paul Pierson, c2010

Book

Case Studies on Tax Reform (10 items)

US Case Studies (6 items)

Death by a thousand cuts: the fight over taxing inherited wealth - Michael J Graetz, IanShapiro, 2006

Book | Ch1 'A Political Mystery' (provides a general introduction to the book).

Public Opinion and the Push to Repeal the Estate Tax - Mayling Birney, Michael Graetz andIan Shapiro, 2006

Article

Public Ignorance and Estate Tax Repeal: The Effect of Partisan Differences and SurveyIncentives - Yanna Krupnikov, Adam Seth Levine, Arthur Lupia and Markus Prior, 2006

Article

Homer Gets a Tax Cut: Inequality and Public Policy in the American Mind - Larry Bartels,2005

Article

A Tale of Two Tax Cuts, a Wage Squeeze, and a Tax Credit - Larry Bartels, 2006Article

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The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy - Michael Graetz,2018

Article

UK Case Studies (4 items)

Why Was a Wealth Tax for the UK Abandoned? Lessons for the Policy Process and TacklingWealth Inequality - Howard Glennerster, Apr 2012

Article | Read in outline only. Focuses on internal mechanisms of government.

How should we tax wealth? Lessons from the 1970s - Glennerster, Howard, 2013Article | This is an abridged version of the article by Glennerster in Journal of Social

Policy

Tax without Design: Recent Developments in UK Tax Policy - Paul Johnson, 2014-09Article | Highlights lack of strategic direction in UK tax policy.

Is the Death of Inheritance Tax Inevitable? Lessons from America - Rowlingson, Karen,2008

Article | Focuses on external pressures on government e.g. lobby groups and publicopinion.

Administration and Compliance (9 items)

Tax Administration (5 items)

HMRC's approach to collecting tax from high net worth individuals - National Audit Office(UK)

Document

Tax Morale - Erzo Luttmer, Monica Singhal, Fall 2014Article | Argues for importance of voluntary compliance by taxpayers in assisting tax

administration.

How Can Scandinavians Tax So Much? - Kleven, Henrik Jacobsen, 2014Article | Argues for importance of effective compliance mechanisms in facilitating high

taxation.

Taxing culture: towards a theory of tax collection law - Ann Mumford, 2001Book

When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance- James Alm, Kim M. Bloomquist, Michael McKee, 2017-12

Article

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Tax Compliance (4 items)

HMRC, Measuring Tax Gaps (2018 edition)Document

Tax Avoidance - Michael Devereux, Judith Freedman, John Vella, 2012Document | Discusses definitions of tax avoidance and judicial responses through

statutory interpretation.

Capital without borders: wealth managers and the one percent - Brooke Harrington, 2016Book | esp Ch4 'Tactics and Techniques of Wealth Management'. Explores role of

private wealth managers in tax avoidance by rich individuals.

The Tax Avoidance Culture: Who is Responsible? Governmental Influences and CorporateSocial Responsibility - Judith Freedman, 2006

Article

Podcasts (1 items)

LSE Public Lecture: Professor David Stasavage, 'Taxing the Rich: A History of FiscalFairness in the United States and Europe'

Audio document

Miscellaneous (1 items)

International tax policy: between competition and cooperation - Tsilly Dagan, 2017Book

Seminar 6 - Taxes on Transfers (I) (41 items)

Distribution of Inheritances and Gifts (8 items)

Distribution in the UK (5 items)

Lifetime Receipt of Inheritances and the Distribution of Wealth in England - RowenaCrawford, Andrew Hood, 2016-03

Article

Recent Trends in the Size and the Distribution of Inherited Wealth in the UK - Eleni

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Karagiannaki, 2015-06Article

Inheritance tax statistics: commentary - HMRC, 2017Document

Wealth in the UK: distribution, accumulation, and policy - John Hills, Francesca Bastagli,Frank A. Cowell, Howard Glennerster, Eleni Karagiannaki, Abigail McKnight, 2013

Book | Ch5 'Inheritance, transfers, and the distribution of wealth'

Inter-generational financial giving and inequality: give and take in 21st century families -Karen Rowlingson, Ricky Joseph, Louise Overton, 2017

Book | Ch4 'The extent and nature of lifetime gifts'

International Comparisons (3 items)

Capital in the twenty-first century - Thomas Piketty, 2014Book | Ch11 'Merit and inheritance in the long run'

Inheriting wealth in America: future boom or bust? - Edward N. Wolff, 2015Book | Ch3 'Inheritances and the Distribution of Wealth'

Inherited Advantage: Comparing Households that Receive Gifts and Bequests withNon-receiving Households across the Distribution of Household Wealth in 11 EuropeanCountries - Philipp Korom, 2018-02-01

Article

Bequests and Inheritances (14 items)

Philosophical Perspectives (7 items)

Is Inheritance Justified? - D. W. Haslett, 1986Article | Argues for a 100% inheritance tax.

Is inheritance legitimate?: ethical and economic aspects of wealth transfers - GuidoErreygers, T. Vandevelde, c1997

Book

Is Inheritance Morally Distinctive? - Halliday, Daniel, 2013Journal | Argument against unrestricted right to bequest.

Liberal Democracy and Hereditary Inequality - Nagel, Thomas, 2009Article

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The inheritance of wealth: justice, equality, and the right to bequeath - Daniel Halliday,2018

Book

Just inheritance taxation - Jørgen Pedersen, 2018-04Article

The Philosophical Foundations of Wealth Transfer Taxation - Jennifer Bird-PollanChapter

Sociological Perspectives (5 items)

Passing on: kinship and inheritance in England - Janet Finch, Jennifer Mason, 2000Chapter | Esp Ch5 'Questions of ownership'. Sociological perspective on property rights,

especially the right to bequest and right to inherit. See also Ch7 'Drawing Conclusions:Kinship and Inheritance'.

Why Is the Estate Tax so Controversial? - Beckert, Jens, Dec 2008Article | Sociological perspective on the estate tax

Inheritance in Socio-Political Context: The Case for Reviving the Sociological Discourse ofInheritance Tax Law - Ann Mumford, 2007-12

Article

Estate Inheritance: A Sociological Lacuna - Stephen McNamee, Robert Miller, 1989Article

Inter-generational financial giving and inequality: give and take in 21st century families -Karen Rowlingson, Ricky Joseph, Louise Overton, 2017

Book | Ch6 'Social norms'

Public Attitudes (2 items)

Attitudes to inheritance in Britain - Karen Rowlingson, Stephen McKay, Joseph RowntreeFoundation, 2005

Book

'Living Poor to Die Rich'? Or 'Spending the Kids' Inheritance'? Attitudes to Assets andInheritance in Later Life - Rowlingson, Karen, Apr 2006

Article

Estate and Inheritance Taxes (15 items)

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History of UK Inheritance Tax (2 items)

Taxing personal wealth - Cedric Sandford, 1971Book | Ch2 'History of Dealth Duties in the United Kingdom'

Death and taxes - John Tiley, 2007Article | History of inheritance taxes in UK.

Public Opinion on Estate and Inheritance Taxes (5 items)

Voters in all parties think inheritance tax unfair - YouGov, 2015Webpage

Attitudes towards inheritance taxation – results from a survey experiment - ChristianeGross, Kerstin Lorek, Friedemann Richter, 2017-3

Article

Wealth Taxes: Stories, Metaphors and Public Attitudes - Rajiv Prabhakar, 2008-04Article | Focus groups on Inheritance Tax and Land Tax

Do Americans want to tax capital? Evidence from online surveys | Equitable GrowthWebpage

A paycheck half-empty or half-full? Framing, fairness and progressive taxation - Reimers,Stian, Oct 2009

Article

Proposals for Abolition (3 items)

Inheritance tax – an equitable tax no longer: time for abolition? - Natalie Lee, 2007-12Article

Euthanasia for death duties: putting inheritance tax out of its misery - BarryBracewell-Milnes, Adam Smith Institute, 2002

Book | Ch2 'Where this monograph differs'. Argues for total abolition of death taxes(and capital gains tax).

Capital taxes - time for a fresh look? - Emma ChamberlainArticle | Argues for abolition of IHT but with extension of CGT to include transfers on

death.

Proposals for Donee-Based Tax (3 items)

Death Duties: Taxing Estates or Inheritances - Cedric Sandford, 1987Article

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011

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Book | Ch15 'Taxes on wealth transfers'

Taxing personal wealth - Cedric Sandford, 1971Book | Ch4 'Death duty reform and gift taxes'

International Comparisons (2 items)

Ten years without the Swedish inheritance tax - Confederation of Swedish EnterpriseDocument

Worldwide Estate and Inheritance Tax Guide 2017 - EYDocument

Miscellaneous (4 items)

The Theory of the Inheritance Tax - Max West, 1893-09Article

Taxation of Intergenerational Transfers and Wealth - Wojciech KopczukChapter | Review of economic literature relating to taxation of estates and inheritances.

IFS - The Use of Wealth in Retirement - June 2018Document

Equal Opportunity and Inheritance Taxation - Alstott, Anne, 2007Article | Proposals to reform Estate Tax to correspond with equality of opportunity

objective.

Seminar 7 - Taxes on Transfers (II) (19 items)

Proposals for a Lifetime Accessions Tax (6 items)

Inequality: what can be done? - Anthony Atkinson, 2015Book | Ch7 'Progressive taxation' esp 192-196

Passing On: Options for reforming inheritance taxation - Resolution Foundation, 2018Document | Argues for replacement of Inheritance Tax with Lifetime Receipts Tax

Death and Taxes: Why Inheritance Tax should be replaced with a Capital Receipts Tax -Tony Dolphin, IPPR, 2010

Document

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The Structure and Reform of Direct Taxation: The Meade Report - J E Meade, Institute forFiscal Studies, 1978

Book | Ch15 'Taxes on the transfer of wealth'. Just read 317-320 (intro), and then320-330 (PAWAT) in outline.

Reforming the Taxation of Capital Gains, Gifts and Inheritances - Bill Robinson, 1989-02Article | 32-33 (intro), 37-40 (capital transfers)

What Should Society Expect from Heirs? The Case for a Comprehensive Inheritance Tax -Batchelder, Lily L, Fall 2009

Article

Proposals to Tax Inheritances and Gifts as Income (4 items)

Too good to be true? A proposal for the reform of taxes on gifts and inheritances - WilliamGoodhart, 1988

Article

The Structure and Reform of Direct Taxation: The Meade Report - J E Meade, Institute forFiscal Studies, 1978

Book | Ch7 'A comprehensive income tax', just read 127-129 (intro), 137-140(averaging), 146-147 (conclusion).

Tax reform: Analyzing a comprehensive income tax - John Robinson, 1984-3Article | Read in outline only.

Gifts and the income tax - an enduring puzzle - Richard Schmalbeck, 2010Article | Read in outline only.

Stamp Duties (6 items)

Transfer taxes and household mobility: Distortion on the housing or labor market? -Christian Hilber, Teemu Lyytikäinen, 2017

Article

The incidence of transaction taxes: Evidence from a stamp duty holiday - Timothy Besley,Neil Meads, Paolo Surico, 2014

Article

The behavioral response to housing transfer taxes: Evidence from a notched change in DCpolicy - Joel Slemrod, Caroline Weber, Hui Shan, 2017-07

Article

A taxing question: Is Stamp Duty Land Tax suffocating the English housing market? - KathScanlon, Christine Whitehead, Fanny Blanc, 2017

Document

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Stamp Duty on Housing: A Modern Tax - John Hills, 1983Article

Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market - Kopczuk,Wojciech

Article

Miscellaneous (3 items)

The Uneasy Case for Wealth Transfer Taxation - Edward McCaffery, 1994-11Article

Capital gains tax on gifts - a critique - Robert Venables, 1989Article

Alternatives to the Gift and Estate Tax - Duff, David, 2016Article | Overview of four options: an annual wealth tax; taxing unrealized gains at

death; taxing gifts and inheritances in income; and a lifetime accessions tax

Seminar 8 - Taxes on Returns (26 items)

Taxes on Capital Income (13 items)

Distribution of Capital Income (2 items)

Property, interest, dividends and other investment income: analysis by decile - HMRC,2016

Webpage

Do the rich save more? Evidence from linked survey and administrative data - AntoineBozio, Carl Emmerson, Cormac O’Dea, Gemma Tetlow, 2017-05-08

Article | Introduction, Results and Conclusion only

Income Shifting (4 items)

Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986 -Joel Slemrod, 1995

Article

Tax bunching, income shifting and self-employment - Daniel le Maire, Bertel Schjerning,2013

Article

Income Shifting in the Spanish Dual Income Tax - Julio López-Laborda, JaimeVallés-Giménez, Anabel Zárate-Marco, 2018-03

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Article

How do small business owners respond to the tax system? - Kate Smith, June 2018Document

Economic Perspectives (4 items)

Welfare Implications of the Taxation of Savings - A. B. Atkinson, A. Sandmo, 1980-09Article

The Case for a Progressive Tax: From Basic Research to Policy Recommendations -Diamond, Peter

Article | 165-167, 177-183. Summarizes the implications of the vast economic literatureon optimal taxation of savings

Taxation and Saving - A Retrospective - Alan Auerbach, 2015Article

Piketty in America: A Tale of Two Literatures - Joseph Bankman, Daniel Shaviro, Spring2015

Article

Proposals for Reform (3 items)

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011Book | Ch14 'Reforming the taxation of savings'

The Design of Capital Income Taxation: Reflections on the Mirrlees Review - ChristianKeuschnigg, 2011

Article | 440-443 only.

The Effects of Taxes and Charges on Saving Incentives in the UK - Stuart Adam, JonathanShaw, 2016

Document | Ch3 'Measures of Tax on the Return to Saving'

Taxes on Capital Gains (8 items)

History of UK Capital Gains Tax (4 items)

Taxing personal wealth - Cedric Sandford, 1971Book | Ch7 'Capital gains taxation'. Scanned copy available on Moodle page.

The birth of capital gains tax - the official view - David Stopforth, 2005Article | The political history of the introduction of the UK capital gains tax in 1965

Capital gains tax - what next? - Roger Kerridge, 1990Article | The 1988 Nigel Lawson reforms to capital gains tax

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Capital gains tax - the unprincipled tax? - Chris Evans, Cedric Sandford, 1999Article | Excluding Part Two

Proposals for Reform (4 items)

Reforming the Taxation of Capital Gains, Gifts and Inheritances - Bill Robinson, 1989Article | 32-37

Broad shoulders and tight belts: options for taxing the better-off - Institute for FiscalStudies, 2013

Document | Section 9.7 'Options: capital gains tax' 258-263

Capital gains tax principal private residence relief reform: an alternative to the "mansiontax"? - Natalie Lee, 2015

Article

Taxing Capital Appreciation - Ari Glogower, 2016Article | The problem of deferred realization of capital gains

Miscellaneous (5 items)

The Future of Capital Income Taxation - Alan Auerbach, 2006Article | Mostly concerned with corporations

The uneasy case for capital taxation - Edward McCafferyArticle

From the global income tax to the dual income tax: Recent tax reforms in the Nordiccountries - Peter Sorensen, 1994

Article

A "Comprehensive Tax Base" as a Goal of Income Tax Reform - Boris Bittker, 1967Article

What is a comprehensive tax base anyway? - Henry Aaron, 1969Article

Seminar 9 - Taxes on Holdings (I) (23 items)

Taxes on Residential Property (10 items)

Council Tax (5 items)

The Proposed Council Tax - John Hills, Holly Sutherland, 1991

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Article

The Potential Impact of Reforms to the Essential Parameters of the Council Tax - ColinJones, Chris Leishman, Allison M. Orr, 2006-06

Article

The revaluation of council tax bands: more than rearranging the deck chairs - Colin Jones,Chris Leishman, Allison Orr, 2006-04-03

Article

Housing and the tax system: how large are the distortions in the euro area? - SerenaFatica, Doris Prammer, 2017

Article

Still too poor to pay: Three years of localised Council Tax support in London - CPAGDocument

Proposals for Reform (5 items)

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011Book | Ch16 'The taxation of land and property' 369-395

Housing and Capital in the 21st Century - Duncan Maclennan, Julie Miao, 2017Article

Property Taxation and the Economy after the Barker Review - John Muellbauer, 2005Article

Home Affairs: Options for reforming property taxation - Resolution Foundation, 2018Document

Review of Housing Supply - Kate Barker, 2004Document

Taxes on Land-Value (9 items)

Overviews (2 items)

Land Value Taxation - Antony Seely, 2014Article

Chapter 6: Land Value Taxation - Christopher Ryan, 2002-11Article

Proposals and Critiques (5 items)

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Progress and poverty - Henry George, 1884Book | Book VIII, Ch3 'The Proposition Tried by the Canons of Taxation'. Henry George's

original proposal for a tax on land-value.

The case for a Land Value Tax – Institute of Economic Affairs - Daran Sarma, 2016Website

‘Predistribution’, property-owning democracy and land value taxation - Gavin Kerr,2016-02

Article

On Separating the Landowner's Earned and Unearned Increment: A Georgist Rejoinder toF. A. Hayek - Robert Andelson, 2000

Article

The Single Tax: Economic and Moral Implications - Murray Rothbard, 1997Chapter | Criticism of Henry George's land-value tax proposal

Effects (2 items)

Land Tax Changes and Full Capitalisation - Anne Kristine Høj, Mads Rahbek Jørgensen, PoulSchou, 2018-04-18

Article

The non-neutrality of land value taxation - David Mills, 1981Article | Introduction and conclusion only

Podcasts (2 items)

LSE Public Lecture: Professor Christian Hilber, 'Britain's Housing Crisis: Causes and Cures'Audio document

Reasons to be Cheerful Podcast: Episode 8 Land TaxAudio document

Miscellaneous (2 items)

An inquiry into the nature and causes of the wealth of nations: a selected edition - AdamSmith, 1998

Book | Book 5, Ch2, V74-77

Housing, Debt and the Economy: a Tale of Two Countries - John MuellbauerDocument

Seminar 10 - Taxes on Holdings (II) (19 items)

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Overviews (4 items)

The Structure and Reform of Direct Taxation: The Meade Report - J E Meade, Institute forFiscal Studies, 1978

Book | Ch16 'An annual wealth tax'

Taxing personal wealth - Cedric Sandford, 1971Book | Ch5 'An Annual Net Wealth Tax in Theory and Practice'

The Role and Design of Net Wealth Taxes in the OECD - OECD, 2018Document

A Primer on the Implementation of Wealth Taxes - Robert D Brown, 1991-09Article

A Net Wealth Tax for the UK? (4 items)

An annual wealth tax - Institute for Fiscal Studies, 1975Book | Ch17 'A wealth tax for the United Kingdom?'

Taxing personal wealth - Cedric Sandford, 1971Book | Ch6 'An Annual Net Wealth Tax for the United Kingdom?'

An annual wealth tax - Institute for Fiscal Studies, 1975Book | Ch1 'The case for an annual wealth tax'. Scanned copy available on Moodle

page.

Tax by design: the Mirrlees review - Institute for Fiscal Studies, 2011Book | Ch8 'Taxation of wealth and wealth transfers' 781-787

A Global Tax on Wealth? (2 items)

Capital in the twenty-first century - Thomas Piketty, 2014Book | Ch15 'A global tax on capital' esp 515-534

Capital Taxation in the Twenty-First Century - Alan AuerbachArticle | Only read Section IV 'Global wealth taxation and its alternatives'

International Comparisons (4 items)

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An annual wealth tax - Institute for Fiscal Studies, 1975Book | Ch3 'A comparative review of some European wealth taxes'

France Tries a Wealth Tax - Verbit, 1991Article

The Rise and Fall of Swedish Wealth Taxation - Magnus Henrekson, Gunnar Du Rietz,2014-01-1

Article

A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects ofa Capital Levy in Germany - Stefan Bach, Martin Beznoska, Viktor Steiner, 2014-03

Article

Other Proposals (2 items)

The stakeholder society - Bruce A. Ackerman, Anne Alstott, 2010Book | Ch6 'Taxing Wealth'. Suggests use of annual wealth tax to fund grant to every

citizen on reaching adulthood.

The Role of Wealth Taxation in the Overall Tax System - Jack Mintz, 1991Article | Argues in favour of annual net wealth tax in Canadian context.

Miscellaneous (3 items)

How to Tax Capital - Mark Gergen, 2016Article | Proposes a flat annual tax assessed on the market value of publicly traded

securities.

Why the left needs to take wealth seriously, again - John Hills, Howard Glennerster,2013-06

Article

Taxing Wealth Seriously - Edward McCaffery, 2017Article | Criticises US tax policy for exacerbating wealth inequality

Press Coverage (11 items)

Inheritance/Estate/Gift Taxes (3 items)

How Inherited Wealth Helps the Economy - The New York TimesWebpage | Background

The death tax is the unfairest tax of all - Washington TimesWebpage | Background

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Taxing inheritances is falling out of favour - The Economist - 2017-11-23Article

Property/Land Taxes (3 items)

Scrap council tax: wealthy homeowners must pay more - The Guardian - Larry Elliott,2018-08-02

Article

Labour says land value tax would boost local government budgets - The Guardian - AnnePerkins, 2018-02-22

Article

The time may be right for land-value taxes - The Economist - 2018-08-09Article

Net Wealth Taxes (2 items)

A wealth tax would be ethically wrong and economically destructive - TelegraphWebpage | Background

Wealth taxes have failed elsewhere. Why does Nick Clegg propose them? - The GuardianWebpage | Background

Other Press (3 items)

The Psychology of Inequality | The New YorkerWebpage

Overhaul tax for the 21st century - The Economist - 2018-08-09Article

Britain’s taxation system is an inefficient mess - Financial Times - Paul JohnsonArticle

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