1.   As taxpayers subject to wealth tax, the Chiracs should have Declared any amounts of cash they kept during those years.

2.   As we all have the choice of spending or saving, some simple form of wealth tax could be considered, too.

3.   Corporation tax and top value added tax rates were reduced, but wealth tax was increased.

4.   These types of tax take the form of annual wealth taxes, gift taxes and inheritance taxes.

5.   As an example of the first approach, the case of an annual wealth tax discussed in Sandford, Willis and Ironside can be considered.

6.   Column deals with the objectives of a wealth tax and can be summarized as follows from the related paragraphs in their work.

7.   Efficiency is discussed in relation to the wealth tax replacing some income tax or a projected increase in income taxes.

8.   Horizontal equity is met more nearly by a wealth tax than by a higher income tax rate on unearned income or than on income from work.

9.   But he also abolished a wealth tax on the rich, a step he now regards as a mistake.

10.   Certain holdings in A-listed stocks, however, are exempt from the wealth tax.