arbiter
JournalsPricingAccount

Debate: A Global Minimum Wealth Tax: Some Issues of Economics and Implementation

Robin Boadway & Michael Keen

Intertax: International Tax Review2026https://doi.org/10.54648/taxi2026008article
ABDC C
Weight
0.50

What the paper says

Noting that many ultra-high net worth (UHNW) individuals pay very low effective rates of personal tax on their incomes, Zucman (2024, 2025) proposes a minimum wealth tax which ensures that UHNWs incur personal taxes of at least 2% of their worldwide wealth. This note discusses some anomalies of his hybrid income-and-wealth tax scheme, recounts some complexities in implementing and propagating it on a worldwide basis, given that individual wealth includes assets in many countries, and argues that there are other and no less appealing paths to much the same end, including taxing capital gains on accrual and enhancing inheritance taxation.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.54648/taxi2026008

Or copy a formatted citation

@article{robin2026,
  title        = {{Debate: A Global Minimum Wealth Tax: Some Issues of Economics and Implementation}},
  author       = {Robin Boadway & Michael Keen},
  journal      = {Intertax: International Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/taxi2026008},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Debate: A Global Minimum Wealth Tax: Some Issues of Economics and Implementation

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.