JEL classification

Study on top wealth taxation [13/11/2023]

The idea of a top wealth tax has regained interest in Belgium, as opposed to the international trend in the last decades. While twelve OECD countries implemented it in 1990, only three still do since 2018. Such a tax raises questions. For the account of the Federal Planning Bureau, the ULB studied a top wealth tax to define its scope and understand the stakes at play.