Beneficial ownership and wealth taxation

This paper examines how national registers on the beneficial owners of companies could support the administration and enforcement of a wealth tax. To understand the utility of beneficial ownership registers, the paper applies the Open Ownership Principles of Effective Beneficial Ownership Disclosure to evaluate the extent to which the current data infrastructure for beneficial ownership could be brought to bear when enforcing a wealth tax, identifying future steps and considerations for policy makers. The paper also provides a short overview of beneficial ownership information available in the UK for other types of entity and asset that may be relevant for wealth taxation.

DOI: 10.47445/124
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