Distributional Effects of a Wealth Tax under Lifetime‐Dynastic Income Concepts*
利用挪威行政数据，在终身收入和王朝收入概念下重新评估财富税的分配效应，发现财富税主要由高收入者承担，具有明显的再分配作用。
Abstract Annual wealth tax is back on the policy agenda, but discussion of its effect is not well informed. When standard methodology is used and wealth‐tax burdens are measured against annual individual income, it is found that a large share of the tax burden falls on people with low incomes. In this study, we use rich Norwegian administrative data to discuss the distributional effects of wealth tax under several different income concepts, ultimately measuring income over the lifetime of family dynasties. When measured against lifetime income and lifetime income in dynasties, wealth tax is mostly borne by high‐income taxpayers and is seen as clearly redistributive.