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