Titolo Un’imposta sui grandi patrimoni? Periodico Politica economica Anno: 2024 - Fascicolo: 1/2 - Pagina iniziale: 111 - Pagina finale: 128
This article examines the theoretical foundations and empirical evidence surrounding the implementation of a wealth tax targeting the super-rich. It begins by presenting data on current wealth inequalities, with a focus on the European Union and Italy. It then reviews recent policy proposals advocating for wealth taxation and evaluates the normative arguments in favor of such measures, addressing common criticisms. The article also explores the administrative challenges that may hinder effective implementation and offers estimates of potential revenue gains. Together, these elements aim to inform a comprehensive and realistic approach to taxing extreme wealth.