CORDIS Project
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This project investigates alternatives to realization-based taxation of capital gains, focusing on accrual-based and exit taxation. By analyzing taxpayer responses using administrative data, it aims to inform tax policy to reduce economic distortions and inequality.
The realization-based taxation of capital gains is often described as the Achilles’ heel of modern tax systems: it allows wealthy households and entrepreneurs to accumulate vast fortunes while deferring taxation, sometimes indefinitely or by emigrating abroad.
This project studies two remedies to this weakness: accrual-based taxation and exit taxation.
By combining Danish and French micro-level administrative data and frontier microeconometric methods, I aim to generate the first systematic evid…
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