Phased Mark-to-Market for Billionaire Income Tax Reforms

Authors

David Gamage, Indiana University Maurer School of LawFollow
Darien Shanske, University of California, DavisFollow

Document Type

Article

Publication Date

9-19-2022

Publication Citation

176 Tax Notes Federal 1875 (2022)

Abstract

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.

Comments

Part of the Tax Notes Academic Perspectives on SALT series

Recommended Citation

David Gamage & Darien Shanske, Phased Mark-to-Market for Billionaire Income Tax Reforms, 176 Tax Notes Federal 1875 (2022) (2022).
Available at: https://www.repository.law.indiana.edu/facpub/3062