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The discussant is always the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. Presenters should use no more than 20 minutes; discussants no more than 5 minutes; the remaining time should be devoted to audience questions and the presenter’s responses. We suggest to follow these guidelines also for (uncommon) sessions with 3 papers in a 2-hour slot, to enable participants to switch sessions. We recommend that discussants avoid summarizing the paper. By focusing their brief remarks on a few questions and comments, the discussants can help start the general discussion with audience members. Only registered participants can attend this conference. Further information available on the congress website https://iipf2024.vse.cz/ .Please note that all times are shown in the time zone of the conference. The current conference time is: 30th Apr 2025, 05:01:06am CEST
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Session Overview |
| Session | ||
F17: Special Session: Taxation of Wealth in Low- and Middle-Income Countries: What Does the Evidence Tell Us, and What Are the Gaps?
Organized by TaxDev
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| Session Abstract | ||
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Increasing wealth inequality is a global concern, with renewed debate about the role that wealth-related taxes might play in increasing the progressivity of tax systems, supporting redistribution and the provision of key public goods and services, and repairing vulnerable public finances. To date, most of the evidence, analysis, and specific policy proposals have focused on higher-income countries. Less is known about the drivers of wealth inequality in L&MICs, or about the role of, and potential for, taxes on the transfer and stock of wealth, and how they interact with capital income taxes in L&MICs. This session aims to: i. Explore existing evidence on wealth inequalities and wealth-related taxes globally; ii. Discuss whether and how evidence and policy design from higher-income countries might be relevant for L&MICs, as well as how they might differ for L&MIC contexts; iii. Identify potential knowledge and evidence gaps for future research. | ||
| No contributions were assigned to this session. |
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