TASC：在爱尔兰共和国财富税：实施选项（英文版）

This paper considers the advantages and disadvantages of introducing a net wealth tax in the Republic of Ireland. The implications for vertical and horizontal equity are discussed, as are the implications for economic efficiency, growth, savings and potential capital flight. There are other major questions. Are there administrative barriers to its introduction? How should debt be treated? Who should pay the tax? How does the tax relate to other taxes? How should assets be valued? The key obje