Wealth taxes are increasingly being considered as an option in policy and academic circles to collect additional revenue and address inequality. One objection that is often raised, however, is that they seem to have failed in countries that tried them, with most OECD countries abandoning their wealth taxes in recent decades. This paper gives an overview of OECD countries’ experiences with wealth taxes and explores the different factors that have led to their repeal in most countries. The paper also discusses whether the situation might be different today and what the implications for tax policy might be.

中文翻译：

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为什么大多数财富税都被放弃了，这次不同了？

财富税越来越多地被视为政策和学术界的一种选择，以增加收入并解决不平等问题。然而，经常提出的一个反对意见是，它们似乎在尝试它们的国家失败了，大多数经合组织国家在最近几十年放弃了他们的财富税。本文概述了经合组织国家在财富税方面的经验，并探讨了导致大多数国家废除财富税的不同因素。该文件还讨论了今天的情况是否会有所不同，以及对税收政策可能产生的影响。