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10.1007/s41025-021-00212-9

http://scihub22266oqcxt.onion/10.1007/s41025-021-00212-9
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suck abstract from ncbi


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pmidC7903207      ä-/-ä 2021 ; 46 (3): 327-43
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  • Zur gesellschaftlichen Akzeptanz von einmaligen Vermögensabgaben #MMPMIDC7903207
  • Loretz S; Stadelmann D
  • ä-/-ä 2021[]; 46 (3): 327-43 PMIDC7903207show ga
  • Addressing the COVID-19 crisis imposes significant fiscal costs. In order to close these budget deficits, one-off taxes on larger wealth are sometimes demanded, lately in Germany as well. Past experience with capital levies relates to unusual post-war situations. The financial and social results of such levies have been mixed at best. The broad social and political acceptance of one-time capital levies is poorly known. We consider the unique, historical case of a referendum on a one-time capital levy. The overwhelming rejection of a large capital levy in a democratic country suggests that the population was persuaded by the opponents? arguments, first and foremost the impossibility of guaranteeing its one-off nature.
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