Valuation for the purposes of a wealth tax
This paper considers the scale and prevalence of valuation issues under a wealth tax. Valuation issues are frequently cited in the literature as the most difficult aspect of wealth taxes. We examine some of the most problematic asset types from a valuation perspective. We also consider a range of so...
Main Authors: | Daly, S, Hughson, H, Loutzenhiser, G |
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Format: | Journal article |
Language: | English |
Published: |
Wiley
2021
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