财富税
财富税,或资产税是一种对资产持有者征收的税种,包括个人资产的总价值,如现金、银行存款、房地产、保险和养老金、个人企业、金融证券和个人信托资产。[1]通常,负债会从个人资产中扣除,因此又被称为“净资产税”。[1]
参考资料
- ^ 1.0 1.1 Edward N. Wolff, "Time for a Wealth Tax?", Boston Review, Feb–Mar 1996 (recommending a net wealth tax for the US of 0.05% for the first $100,000 in assets to 0.3% for assets over $1,000,000 (页面存档备份,存于互联网档案馆)