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PublicationArticle (with peer review)

The Wealth Tax Strikes Back! Would a Global Wealth Tax Work Better than a National?

Abstract

Hansson, Å. (2025). The Wealth Tax Strikes Back! Would a Global Wealth Tax Work Better than a National? Revue européenne et internationale de droit fiscal / European and International Journal of Tax Law.

Details

Author
Hansson, Å.
Publication year
2025
Published in

Revue européenne et internationale de droit fiscal

Related

  • Bild av Åsa Hansson, medarbetare på Ratio
    Associate Professor

    Åsa Hansson

    asa.hansson@ratio.se

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Conclusions: A Move Toward a Tax System Fit for a Digital and Global Economy

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The anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. The conclusions chapter summarizes the different contributions and offers recommendations for how the tax ecosystem can be improved to better suit a digitalized and global economy.

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