En Son Servet Vergisi Reformlarının Analizi

OECD genelinde son iki ylda az sayda önemli servet vergisi reformu yaplmútr. ABD’de veraset vergisi eúi÷i iki katna çkartlmútr. Fransa, konut vergisini kaldrmú ve net servet vergisini yeni bir vergi ile de÷iútirmiútir. Belçika, menkul kymetler üzerine bir vergi getirmiútir. Lüksemburg, Güney Afrika, ørlanda ve Belçika’da (Flandes) veraset ve intikal vergisi de÷iúiklikleri yaplmútr. Arjantin ve Norveç’te, net servet vergilerinde baz de÷iúiklikler olmuútur. Kore ve Portekiz’de, yüksek de÷erli taúnmazlardan alnan vergiler artrlmútr. Danimarka, emlak vergisinde önemli de÷iúiklikler gerçekleútirmiútir. Birkaç ülke iúlem vergilerinde de÷iúikli÷e gitmiútir. Bu çalúmann amac bütün bu vergi reformlarn ayrntl olarak incelemektir.

Analysis of the Latest Wealth Tax Reforms

In the last two years, a few significant property tax reforms were introduced around the OECD. The estate tax exemption threshold was doubled in the USA. France eliminated the dwelling tax and replaced net wealth tax with a new tax. Belgium introduced a tax on securities. Inheritance and gift tax changes introduced in Luxembourg, South Africa, Ireland and Belgium (Flandes). There have been some changes to net wealth taxes in Argentina and Norway. Taxes on high-valued have been raised in Korea and Portugal. Denmark, introduced important changes to housing taxation. Changes to transaction taxes were introduced a few countries. The aim of this study is to analyz all of these reforms with detailed.

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