Taxing Wealth: Evidence from Switzerland

We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over

我们研究财富税对申报财富的影响。本分析基于瑞士的数据——该国拥有发达国家中最高的年度财富税税率。尽管财富税税基（tax base）由联邦层面定义，但税率在不同地区及（原文未完结部分）之间存在显著差异。