Tax policy & data / Overview
How to Tax Wealth
An IMF staff note comparing taxation of income from wealth, wealth holdings and wealth transfers.
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The T&M reading note
Why it deserves your time
Offers a clear framework for separating policy instruments often grouped together as wealth taxation.
A suggested 15-minute first pass
Where to begin
- Compare the three approaches.
- Read the discussion of design and administration.
- Separate staff analysis from domestic policy decisions.
Read this edition in context
IMF staff policy analysis; inclusion does not imply T&M endorses a particular policy recommendation.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.imf.org Catalogue review: 2026-10-13