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Wealth Tax Commission Behavioural responses to a wealth tax Authors Arun Advani Hannah Tarrant Evidence Paper 5 BEHAVIOURAL RESPONSES TO A WEALTH TAX Arun Advani, University of Warwick, CAGE, the Institute for Fiscal Studies (IFS), and the LSE International Inequalities Institute (III) Hannah Tarrant, London School of Economics III Wealth Tax Commission Evidence Paper no. 5 Published by the Wealth Tax Commission www.ukwealth.tax 2 Acknowledgements The authors thank Emma Chamberlain, Katrine Jakobsen, Niels Johannesen, Rory McGee, Joel Slemrod, Andy Summers for helpful comments, and David Burgherr for outstanding research assistance. The Wealth Tax Commission acknowledges funding from the Economic and Social Research Council (ESRC) through the CAGE at Warwick (ES/L011719/1) and a COVID-19 Rapid Response Grant (ES/V012657/1), and a grant from Atlantic Fellows for Social and Economic Equity's COVID-19 Rapid Response Fund. 3 Abstract In this paper, we review the existing empirical evidence...