Floris’ research spans the fields of Public Economics, Public Finance, Political Economics, Financial Economics and Economics of Crime. He obtained his PhD in our school, and his work has since been published in several top journals. He will present the paper “Wealth Taxation: The Key to Unlocking Capital Gains”. You can find the abstract below.
- Speaker
- Date
- Monday 7 Oct 2024, 11:30 - 12:30
- Type
- Seminar
- Room
- 2-14
- Building
- Polak Building
We study how wealth taxes affect portfolio choice in the presence of a realization-based tax on capital gains. We develop a two-period model with heterogeneous investors. Capital gains taxations distort portfolio choice by providing an incentive to postpone realization.
We show that a wealth tax levied alongside the capital gains tax can eliminate this distortion for all investors. We develop an optimal-tax model that trades of equity gains from the capital-gains and wealth tax to efficiency losses related to intertemporal and portfolio choice, and derive an elasticity-based empirical criterion for the desirability of a wealth tax.
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