Browsing Norges Handelshøyskole by Subject "Wealth taxation"
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Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment
(Discussion paper;5/18, Working paper, 2018-04-27)How to incorporate hard-to-value assets into the wealth tax? We analyze the effect of an optimal wealth tax on risk-taking behavior and welfare when investors do not only have the standard portfolio choice with a ...