This article is a reflection on the role and actual possibilities of mobilizing tax resources as a result of individual net wealth taxation. It serves a double purpose: to serve as “practical guide” or a series of advices and recommendations for those jurisdictions that are considering (or have decided) to apply a General Wealth or Net Worth Tax to  individuals and to analyze the theoretical collection yield of a tax on the net worth of individuals and its potential redistributive effects.

The present document was elaborated by: Juan Carlos Benitez and Fernando Velayos, with the technical support of the Inter-American Center of Tax Administrations (CIAT).

We wish to express our special recognition to the Deutsche Gesellschaft fúr  lnternationale Zusammenarbeit (GlZ) / German Cooperation for its financial contribution to the publication of this review.

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