This Note contributes to the literature in two ways. First, this Note offers a comparative examination of international wealth tax policies. This Note examines the wealth tax policies of Spain and Switzerland and addresses the challenges and critiques of the wealth tax policies in those countries. Second, this Note analyzes a possible federal wealth tax in the United States, using the wealth tax policies in other countries as guidance. In particular, this Note addresses the administrative challenges and issues experienced by other countries. This Note applies lessons from those administrative issues to answer federal wealth tax critiques. This Note shows that multiple supposed administrative challenges to a federal wealth tax can be remedied with appropriate legal and policy decisions.
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