Les auteurs de ce rapport britannique concluent qu’il est préférable de réformer les
impôts existants sur le capital plutôt que de créer un impôt annuel sur la fortune. Un impôt exceptionnel pourrait selon eux être utile et mis en oeuvre, mais seulement si son caractère exceptionnel était crédible.

This report will not change everyone’s mind, but I welcome it as an important contribution to
the debate. It has been led by a team with the essential mix of skills in economics, tax law and
administration, who approached the subject with an open mind. They conclude that an annual
wealth tax is a non-starter in the UK and we should fix our existing taxes on wealth instead.
However, a one-off wealth tax is a very different proposition. They think it would work and could raise one-quarter of a trillion pounds over five years. This is a striking conclusion and it comes at a crucial juncture.

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