Open Access. Powered by Scholars. Published by Universities.®

Taxation-Federal Commons

Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local

2022

Tax reform

Articles 1 - 1 of 1

Full-Text Articles in Taxation-Federal

Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske Sep 2022

Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment gains of billionaires and megamillionaires.