External References
All 177 external sources cited across the Wealth Delta Tax research programme, listed alphabetically. Each entry links to its DOI or publisher page where available, and shows which papers in the series cite it.
The full reference database including citation relationships and bibliographic flags is available as machine-readable JSON.
A
Acemoglu, Daron, Naidu, Suresh, Restrepo, Pascual, & Robinson, James A. (2019). Democracy Does Cause Growth ✓
Journal of Political Economy, 127(1), 47–100.
Addison, John T. (2009). The Economics of Codetermination: Lessons from the German Experience ∅
Palgrave Macmillan.
Advani, Arun, Chamberlain, Emma, & Summers, Andy (2020). A Wealth Tax for the UK: Final Report
Wealth Tax Commission.
Agrawal, David R., Foremny, Dirk, & Martínez-Toledano, Clara (2025). Wealth Tax Mobility and Tax Coordination ✓
American Economic Journal: Applied Economics, 17(1), 402–430.
Aizenman, Joshua, & Glick, Reuven (2009). Sovereign Wealth Funds: Stylized Facts about Their Determinants and Governance ✓
International Finance, 12(3), 351–386.
Ambachtsheer, Keith (2007). Pension Revolution: A Solution to the Pensions Crisis ∅
Wiley.
Andersson, Per F. (2023). Fiscal Capacity in Non-democratic States: The Origins and Expansion of the Income Tax ✓
Journal of Institutional Economics, 19(3), 364–378.
Andersson, Per F., & Teorell, Jan (2025). The Double-Edged Sword: How State Capacity Prolongs Autocratic Tenure but Hastens Democratization ✓
Journal of Conflict Resolution, 69(6), 980–1004.
Arachi, Giampaolo, & D’Antoni, Massimo (2022). Taxation of Capital Gains upon Accrual: Is It Really More Efficient than Realisation? ✓
Fiscal Studies, 43(1), 39–61.
Atkinson, Anthony B. (2015). Inequality: What Can Be Done? ∅
Harvard University Press.
Auerbach, Alan J. (1991). Retrospective Capital Gains Taxation ✓
American Economic Review, 81(1), 167–178.
Avi-Yonah, Reuven S., & Mazzoni, Gianluca (2019). Taxing Unrealized Gains: The Case for a Billionaire Income Tax ∅
Columbia Tax Review, 19(1).
Ayres, Ian, & Braithwaite, John (1992). Responsive Regulation: Transcending the Deregulation Debate ∅
Oxford University Press.
Azevedo, Eduardo M., Scheuer, Florian, Smetters, Kent, & Yang, Minghao (2025). Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship ✓
National Bureau of Economic Research.
B
Bartels, Larry M. (2008). Unequal Democracy: The Political Economy of the New Gilded Age ∅
Princeton University Press.
Baskaran, Thushyanthan (2014). Taxation and Democratization ✓
World Development, 56, 287–301.
Bastani, Spencer, & Waldenström, Daniel (2020). How Should Capital Be Taxed? ✓
Journal of Economic Surveys, 34(4), 812–846.
Batchelder, Lily L., & Kamin, David (2019). Taxing the Rich: Issues and Options ✓
Blair, Margaret M., & Stout, Lynn A. (1999). A Team Production Theory of Corporate Law ✓
Virginia Law Review, 85(2), 247–328.
Blanchet, Thomas, & Martínez-Toledano, Clara (2023). Wealth Inequality Dynamics in Europe and the United States: Understanding the Determinants ✓
Journal of Monetary Economics, 133, 25–43.
Blundell, Richard, Duncan, Alan, McCrae, Julian, & Meghir, Costas (2000). The Labour Market Impact of the Working Families’ Tax Credit ✓
Fiscal Studies, 21(1), 75–104.
Boadway, Robin, & Spiritus, Kevin (2025). Optimal Taxation of Normal and Excess Returns to Risky Assets ✓
Scandinavian Journal of Economics, 127(2), 366–389.
Boll, Jonas, Saez, Emmanuel, & Zucman, Gabriel (2026). California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates ✓
National Bureau of Economic Research.
Bradford, David F. (1986). Untangling the Income Tax ∅
Harvard University Press.
Bricker, Jesse, Henriques, Alice, Krimmel, Jacob, & Sabelhaus, John (2016). Measuring Income and Wealth at the Top Using Administrative and Survey Data ✓
Brookings Papers on Economic Activity, 261–331.
Brülhart, Marius, Gruber, Jonathan, Krapf, Matthias, & Schmidheiny, Kurt (2022). Behavioral Responses to Wealth Taxes: Evidence from Switzerland ✓
American Economic Journal: Economic Policy, 14(4), 111–150.
Bäck, Hanna, & Hadenius, Axel (2008). Democracy and State Capacity: Exploring a J-Shaped Relationship ✓
Governance, 21(1), 1–24.
C
Chamley, Christophe (1986). Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives ✓
Econometrica, 54(3), 607–622.
Clark, Gordon L., & Urwin, Roger (2008). Best-Practice Pension Fund Governance ✓
Journal of Asset Management, 9(1), 2–21.
Clark, Elizabeth, Gronwald, Victoria, Guerrero Fernandez, Ricardo, & Ramirez-Casillas, Emmanuel (2020). The Political Economy of the Abolition of Wealth Taxes in the OECD ✓
Wealth and Policy Working Paper~123.
Cnossen, Sijbren, & Bovenberg, Lans (2001). Fundamental Tax Reform in The Netherlands ✓
International Tax and Public Finance, 8(4), 471–484.
D
Dahl, Robert A. (1985). A Preface to Economic Democracy ∅
University of California Press.
Dalle Luche, Matteo, Guzzardi, Demetrio, Palagi, Elisa, Roventini, Andrea, & Santoro, Alessandro (2026). Tackling the Regressivity at the Top of the Italian Tax System: An Optimal Taxation Framework with Heterogeneous Returns to Capital ✓
Review of Income and Wealth.
Debrun, Xavier, Moulin, Laurent, Turrini, Alessandro, Ayuso-i-Casals, Joaquim, & Kumar, Manmohan S. (2008). Tied to the Mast? National Fiscal Rules in the European Union ✓
Economic Policy, 23(54), 298–362.
Delmotte, Charles (2024). Beyond the Wealth Tax ✓
Alabama Law Review, 76, 325.
Dias, Ricardo, Iglesias, José, & Goncalves, Carlos (2025). The Inequity of Consumption-Based Tax Systems ✓
Dodlova, Marina, & Lucas, Viola (2021). Regime Security and Taxation in Autocracies: Who Is Taxed and How? ✓
European Journal of Political Economy, 67, 101998.
Domar, Evsey D., & Musgrave, Richard A. (1944). Proportional Income Taxation and Risk-Taking
Quarterly Journal of Economics, 58(3), 388–422.
E
Elster, Jon (2000). Ulysses Unbound: Studies in Rationality, Precommitment, and Constraints ∅
Cambridge University Press.
Erard, Brian (1993). Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance ✓
Journal of Public Economics, 52(2), 163–197.
European Commission (2026). Wealth Taxation, Including Net Wealth, Capital and Exit Taxes: A Study for the European Commission ✓
Publications Office of the European Union.
F
Fagereng, Andreas, Guiso, Luigi, Malacrino, Davide, & Pistaferri, Luigi (2016). Heterogeneity in Returns to Wealth and the Measurement of Wealth Inequality ✓
American Economic Review, 106(5), 651–655.
Fagereng, Andreas, Guiso, Luigi, Malacrino, Davide, & Pistaferri, Luigi (2020). Heterogeneity and Persistence in Returns to Wealth ✓
Econometrica, 88(1), 115–170.
Fishkin, James S. (2009). When the People Speak: Deliberative Democracy and Public Consultation ∅
Oxford University Press.
FitzRoy, Felix, & Kraft, Kornelius (2005). Co-Determination, Efficiency and Productivity ✓
British Journal of Industrial Relations, 43(2), 233–247.
Flavin, Marjorie, & Yamashita, Takashi (2002). Owner-Occupied Housing and the Composition of the Household Portfolio ✓
American Economic Review, 92(1), 345–362.
Frankel, Jeffrey A. (2010). The Natural Resource Curse: A Survey ✓
National Bureau of Economic Research.
Freeman, R. Edward (1984). Strategic Management: A Stakeholder Approach ∅
Pitman.
Fung, Archon, & Wright, Erik Olin (2003). Deepening Democracy: Institutional Innovations in Empowered Participatory Governance ∅
Verso.
G
Galbraith, John Kenneth (1952). American Capitalism: The Concept of Countervailing Power ∅
Houghton Mifflin.
Gangl, Katharina, Hofmann, Eva, & Kirchler, Erich (2015). Tax Authorities’ Interaction with Taxpayers: A Conception of Compliance in Social Dilemmas by Power and Trust
New Ideas in Psychology, 37, 13–23.
Gangl, Katharina, Hofmann, Eva, & Kirchler, Erich (2015). Tax Authorities’ Interaction Styles with Corporations: Two Studies on Civil Servants’ Reactions to Power and Procedural Justice ∅
Journal of Business Ethics, 131(3), 707–720.
Garbinti, Bertrand, Goupille-Lebret, Jonathan, Muñoz, Mathilde, Stantcheva, Stefanie, & Zucman, Gabriel (2026). Tax Design, Information, and Elasticities: Evidence from the French Wealth Tax ✓
National Bureau of Economic Research.
Gerritsen, Aart, Jacobs, Bas, Spiritus, Kevin, & Rusu, Alexandra V. (2025). Optimal Taxation of Capital Income with Heterogeneous Rates of Return ✓
The Economic Journal, 135(665), 180–211.
Gilens, Martin (2012). Affluence and Influence: Economic Inequality and Political Power in America ∅
Princeton University Press.
Gilley, Bruce (2017). Taxation and Authoritarian Resilience ✓
Journal of Contemporary China, 26(105), 452–464.
Gruber, Jonathan (1997). The Incidence of Payroll Taxation: Evidence from Chile ✓
Journal of Labor Economics, 15(3, Part 2), S72–S101.
Guvenen, Fatih, Kambourov, Gueorgui, Kuruscu, Burhanettin, Ocampo, Sergio, & Chen, Daphne (2023). Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation ✓
Quarterly Journal of Economics, 138(2), 835–894.
H
Hacker, Jacob S., & Pierson, Paul (2010). Winner-Take-All Politics: How Washington Made the Rich Richer and Turned Its Back on the Middle Class ∅
Simon & Schuster.
Haig, Robert Murray (1921). The Concept of Income: Economic and Legal Aspects ∅
Columbia University Press, pp. 1–28.
Hansmann, Henry (2022). The Ownership and Governance of Mutual Insurance Companies ✓
Harberger, Arnold C. (1965). Issues of Tax Reform for Latin America ∅
Johns Hopkins University Press, pp. 110–144.
Hasen, Richard L. (2017). Plutocrats United: Campaign Money, the Supreme Court, and the Distortion of American Elections ∅
Yale University Press.
Hebous, Shafik, Klemm, Alexander, Michielse, Geerten, & Osorio-Buitron, Carolina (2024). How to Tax Wealth ✓
International Monetary Fund.
His Majesty’s Courts and Tribunals Service (2025). Tribunal Statistics Quarterly: July to September 2025 ✓
GOV.UK.
HM Revenue and Customs (2023). Annual Report and Accounts 2022 to 2023
HMRC.
HM Revenue and Customs (2024). Annual Report and Accounts 2023 to 2024 ✓
HMRC.
HM Revenue and Customs (2025). Annual Report and Accounts 2024 to 2025: Executive Summary ✓
GOV.UK.
HM Revenue and Customs (2025). HMRC Tax Receipts and National Insurance Contributions for the UK (Annual Bulletin) ✓
GOV.UK.
HM Revenue and Customs (2025). Rates and Thresholds for Employers 2025 to 2026 ✓
GOV.UK.
HM Treasury (2023). Public Sector Finances 2022–23 ✓
HM Treasury.
HM Treasury (2024). Public Spending Statistics: May 2024
GOV.UK.
I
Iacono, Roberto, & Smedsvik, Bjørnar (2024). Behavioral Responses to Wealth Taxes: Evidence from a Norwegian Reform ✓
CESifo.
Institute for the Study of War (2026). China & Taiwan Update, 4 September 2026
Institute for the Study of War.
International Association of Insurance Supervisors (2017). IAIS Insurance Core Principles, Standards, Guidance and Assessment Methodology ✓
IAIS.
International Cooperative and Mutual Insurance Federation (2020). The ICMIF Practical Guide to Mutual Insurance Governance ✓
ICMIF.
International Monetary Fund (2021). Norway: 2021 Article IV Consultation — Press Release; Staff Report; and Staff Statement ✓
International Monetary Fund.
International Valuation Standards Council (2022). International Valuation Standards ✓
IVSC.
J
Jakobsen, Katrine, Jakobsen, Kristian, Kleven, Henrik, & Zucman, Gabriel (2020). Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark
Quarterly Journal of Economics, 135(1), 329–388.
Jakobsen, Katrine, Kleven, Henrik, Kolsrud, Jonas, Landais, Camille, & Muñoz, Mathilde (2024). Taxing Top Wealth: Migration Responses and Their Aggregate Economic Implications ✓
National Bureau of Economic Research.
Jordà, Òscar, Knoll, Katharina, Kuvshinov, Dmitry, Schularick, Moritz, & Taylor, Alan M. (2019). The Rate of Return on Everything, 1870–2015 ✓
Quarterly Journal of Economics, 134(3), 1225–1298.
Judd, Kenneth L. (1985). Redistributive Taxation in a Simple Perfect Foresight Model ✓
Journal of Public Economics, 28(1), 59–83.
K
Kaldor, Nicholas (1955). An Expenditure Tax ∅
George Allen & Unwin.
Kao, Jay C., Lü, Xiaobo, & Queralt, Didac (2024). Do Gains in Political Representation Sweeten Tax Reform in China? It Depends on Who You Ask ✓
Political Science Research and Methods, 12(1), 146–165.
Kato, Junko, & Tanaka, Seiki (2019). Does Taxation Lose Its Role in Contemporary Democratisation? State Revenue Production Revisited in the Third Wave of Democratisation ✓
European Journal of Political Research, 58(1), 184–208.
King, Mervyn A. (1977). Public Policy and the Corporation ∅
Chapman and Hall.
Kirchler, Erich (2007). The Economic Psychology of Tax Behaviour ∅
Cambridge University Press.
Klepper, Steven, & Nagin, Daniel (1989). The Anatomy of Tax Evasion ✓
Journal of Law, Economics, and Organization, 5(1), 1–24.
Kleven, Henrik Jacobsen, & Kreiner, Claus Thustrup (2006). The Marginal Cost of Public Funds: Hours of Work Versus Labor Force Participation ✓
Journal of Public Economics, 90(10–11), 1955–1973.
Kleven, Henrik, Knudsen, Martin B., Kreiner, Claus T., Pedersen, Søren, & Saez, Emmanuel (2011). Unwilling or Unable to Cheat? Evidence from a Tax Audit Experiment in Denmark
Econometrica, 79(3), 651–692.
Kleven, Henrik, Landais, Camille, Muñoz, Mathilde, & Stantcheva, Stefanie (2024). Taxation and Migration: Evidence and Policy Implications ✓
Journal of Economic Perspectives, 38(2), 3–30.
Kopczuk, Wojciech (2015). What Do We Know about the Evolution of Top Wealth Shares in the United States? ✓
Journal of Economic Perspectives, 29(1), 47–66.
Kopits, George, & Symansky, Steven (1998). Fiscal Policy Rules ✓
International Monetary Fund.
Kornhauser, Marjorie E. (2007). A Tax Morale Approach to Compliance: Recommendations for the IRS ✓
Florida Tax Review, 8(6), 599–640.
Kydland, Finn E., & Prescott, Edward C. (1977). Rules Rather than Discretion: The Inconsistency of Optimal Plans ✓
Journal of Political Economy, 85(3), 473–491.
L
Levi, Margaret (1988). Of Rule and Revenue ∅ ✓
University of California Press.
Londoño-Vélez, Juliana, & Avila-Mahecha, Jorge (2025). Behavioral Responses to Wealth Taxation: Evidence from Colombia ✓
Review of Economic Studies, 92(4), 2624–2655.
Lusardi, Annamaria, Schneider, Daniel, & Tufano, Peter (2011). Financially Fragile Households: Evidence and Implications ✓
Brookings Papers on Economic Activity, 42(1), 83–150.
M
MacMinn, Richard, & Ren, Yayuan (2011). Mutual versus Stock Insurers: A Synthesis of the Theoretical and Empirical Research ✓
Journal of Insurance Issues, 34(2), 101–111.
McKinsey Global Institute (2026). Global Balance Sheet 2026: Imbalance and Divergence ✓
McKinsey & Company.
Mills, C. Wright (1956). The Power Elite ∅
Oxford University Press.
Murphy, Liam, & Nagel, Thomas (2002). The Myth of Ownership: Taxes and Justice ∅
Oxford University Press.
N
National Audit Office (2025). Collecting the Right Tax from Wealthy Individuals ✓
National Audit Office.
North, Douglass C. (1990). Institutions, Institutional Change and Economic Performance ∅
Cambridge University Press.
Norwegian Ministry of Finance (2020). Revised National Budget 2020 ✓
Norwegian Ministry of Finance.
O
O’Sullivan, Noel (1998). Mutual Insurance: What Can We Learn from the Corporate Governance Literature? ✓
International Journal of the Economics of Business, 5(1), 97–111.
OECD (2018). The Role and Design of Net Wealth Taxes in the OECD
OECD Publishing.
OECD (2025). Taxing Capital Gains: Design Considerations and Country Practices ✓
OECD Publishing.
Office for Budget Responsibility (2023). Economic and Fiscal Outlook ✓
Office for Budget Responsibility.
Office for National Statistics (2022). Distribution of Individual Total Wealth by Characteristic in Great Britain: April 2018 to March 2020 ✓
ONS.
Office for National Statistics (2025). Employee Earnings in the UK: 2025 ✓
ONS.
Office for National Statistics (2025). Effects of Taxes and Benefits on UK Household Income: Financial Year Ending 2024 ✓
ONS.
Ofgem (2025). Energy Price Cap Will Rise by 2% from October ✓
Ofgem Press Release.
Olson, Mancur (1965). The Logic of Collective Action: Public Goods and the Theory of Groups ∅
Harvard University Press.
Ostrom, Elinor (1990). Governing the Commons: The Evolution of Institutions for Collective Action ∅
Cambridge University Press.
P
Parliament of the United Kingdom (2011). Budget Responsibility and National Audit Act 2011 ∅ ✓
Her Majesty’s Stationery Office.
Pereira Gray, Peter (2021). Independent Review of Real Estate Investment Valuations ✓
Royal Institution of Chartered Surveyors.
Perret, Sarah (2021). Why Were Most Wealth Taxes Abandoned and Is This Time Different? ✓
Fiscal Studies, 42(3–4), 539–563.
Pettit, Philip (1997). Republicanism: A Theory of Freedom and Government ∅ ✓
Clarendon Press.
Pettit, Philip (2012). On the People’s Terms: A Republican Theory and Model of Democracy ∅ ✓
Cambridge University Press.
Pierson, Paul (1994). Dismantling the Welfare State? Reagan, Thatcher and the Politics of Retrenchment ∅
Cambridge University Press.
Pierson, Paul (2000). Increasing Returns, Path Dependence, and the Study of Politics ✓
American Political Science Review, 94(2), 251–267.
Piketty, Thomas (2014). Capital in the Twenty-First Century ∅
Harvard University Press.
Piketty, Thomas, Saez, Emmanuel, & Stantcheva, Stefanie (2014). Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities ✓
American Economic Journal: Economic Policy, 6(1), 230–271.
Piketty, Thomas, Saez, Emmanuel, & Zucman, Gabriel (2023). Rethinking Capital and Wealth Taxation ✓
Oxford Review of Economic Policy, 39(3), 575–591.
Posner, Eric A., & Weyl, E. Glen (2018). Radical Markets: Uprooting Capitalism and Democracy for a Just Society ∅
Princeton University Press.
Prewitt, Matthew (2019). Ownership and Punishment ✓
University of Chicago Law Review Online.
R
Rawls, John (1971). A Theory of Justice ∅
Harvard University Press.
Resolution Foundation (2020). The UK’s Wealth Distribution and Characteristics of High-Wealth Households ✓
Resolution Foundation.
Resolution Foundation (2026). The OBR: 15 Years On ✓
Resolution Foundation.
Richardson, Grant (2008). The Relationship between Culture and Tax Evasion across Countries: Additional Evidence and Extensions ✓
Journal of International Accounting, Auditing and Taxation, 17(2), 67–78.
Ridley, Matthew, Rao, Gautam, Schilbach, Frank, & Patel, Vikram (2020). Poverty, Depression, and Anxiety: Causal Evidence and Mechanisms ✓
Science, 370(6522), eaay0214.
Ring, M. A. K., Seim, D. G., & Zucman, Gabriel (2026). Personal Holding Companies, Tax Progressivity, and Inequality ✓
National Bureau of Economic Research.
Ross, Michael L. (2004). Does Taxation Lead to Representation? ✓
British Journal of Political Science, 34(2), 229–249.
Rothstein, Bo (2001). Social Capital in the Social Democratic Welfare State ✓
Politics & Society, 29(2), 207–241.
Rothstein, Bo, & Uslaner, Eric M. (2005). All for All: Equality, Corruption, and Social Trust ✓
World Politics, 58(1), 41–72.
S
Saez, Emmanuel, Slemrod, Joel, & Giertz, Seth H. (2012). The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review ✓
Journal of Economic Literature, 50(1), 3–50.
Saez, Emmanuel, & Zucman, Gabriel (2016). Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data ✓
Quarterly Journal of Economics, 131(2), 519–578.
Saez, Emmanuel, & Zucman, Gabriel (2019). Progressive Wealth Taxation ✓
Brookings Papers on Economic Activity, 437–533.
Saez, Emmanuel, & Zucman, Gabriel (2022). Wealth Taxation: Lessons from History and Recent Developments ✓
AEA Papers and Proceedings, 112, 58–62.
Sakurai, Yuka, & Braithwaite, Valerie (2003). Taxpayers’ Perceptions of Practitioners: Finding One Who Is Effective and Does the Right Thing? ✓
Journal of Business Ethics, 46(4), 375–387.
Sandmo, Agnar (1977). Portfolio Theory, Asset Demand and Taxation: Comparative Statics with Many Assets ✓
Review of Economic Studies, 44(2), 369–379.
Scanlon, T. M. (1998). What We Owe to Each Other ∅ ✓
Belknap Press of Harvard University Press.
Scheve, Kenneth, & Stasavage, David (2012). Democracy, War, and Wealth: Lessons from Two Centuries of Inheritance Taxation ✓
American Political Science Review, 106(1), 81–102.
Searle, John R. (1995). The Construction of Social Reality ∅
Free Press.
Seim, David (2017). Behavioral Responses to Wealth Taxes: Evidence from Sweden ✓
American Economic Journal: Economic Policy, 9(4), 395–421.
Shakow, David J. (1986). Taxation without Realization: A Proposal for Accrual Taxation
University of Pennsylvania Law Review, 134(5), 1111–1205.
Shaviro, Daniel N. (1989). Selective Limitations on Tax Benefits
University of Chicago Law Review, 56(4), 1189–.
Shaviro, Daniel N. (2021). Taxing Gains at Death
Columbia Journal of Tax Law, 12(2), 149–192.
Simons, Henry C. (1938). Personal Income Taxation ∅
University of Chicago Press.
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National People’s Congress of the People’s Republic of China.
Stiglitz, Joseph E. (1969). The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking ✓
Quarterly Journal of Economics, 83(2), 263–283.
Straub, Ludwig, & Werning, Iván (2020). Positive Long-Run Capital Taxation: Chamley–Judd Revisited ✓
American Economic Review, 110(1), 86–119.
T
TaxWatch UK (2025). SOTA 2024: The State of Tax Administration ✓
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Tetlock, Philip E., & Gardner, Dan (2015). Superforecasting: The Art and Science of Prediction ∅
Crown.
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National Tax Journal, 69(3), 701–732.
Truman, Edwin M. (2008). A Blueprint for Sovereign Wealth Fund Best Practices ✓
Peterson Institute for International Economics.
Tsebelis, George (2002). Veto Players: How Political Institutions Work ∅ ✓
Princeton University Press.
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Yale University Press.
U
UBS (2025). Global Wealth Report 2025 ✓
UBS Group AG.
V
V-Dem Institute (2026). Regimes of the World (RoW) Dataset, Version 16 ✓
Varieties of Democracy (V-Dem) Project, University of Gothenburg.
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VOA.
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VOA.
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VOA.
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VTS.
Viard, Alan D., & Carroll, Robert (2012). Progressive Consumption Taxation: The X Tax Revisited ∅
AEI Press.
Vickrey, William (1939). Averaging of Income for Income Tax Purposes ✓
Journal of Political Economy, 47(3), 379–397.
von Schiller, Armin (2018). Party System Institutionalization and Reliance on Personal Income Taxation in Developing Countries ✓
Journal of International Development, 30(2), 274–301.
W
Weisbach, David A. (2000). A Partial Mark-to-Market Tax ✓
Tax Law Review, 53(4), 95–135.
Weyl, E. Glen, & Zhang, Anthony Lee (2022). Depreciating Licenses and Market Power ✓
American Economic Journal: Economic Policy, 14(3), 422–448.
Wilson, James Q. (1980). The Politics of Regulation ∅
Basic Books.
Wittgenstein, Ludwig (1953). Philosophical Investigations ∅
Blackwell.
Wyplosz, Charles (2005). Fiscal Policy: Institutions versus Rules ✓
National Institute Economic Review, 191(1), 64–78.
Z
Zelenak, Lawrence (2021). Deductibility of Capital Losses under a Mark-to-Market Regime ✓
Tax Notes Federal, 171, 1459–1472.
Zhang, Changdong (2017). A Fiscal Sociological Theory of Authoritarian Resilience: Developing Theory through China Case Studies ✓
Sociological Theory, 35(1), 39–63.
Zucman, Gabriel (2024). A Blueprint for a Coordinated Minimum Effective Taxation Standard for Ultra-High-Net-Worth Individuals ✓
EU Tax Observatory.
Zucman, Gabriel (2026). We Need to Tax Billionaires ∅ ✓
Basic Books.