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

Gamage, David and Shanske, Darien, "Phased Mark-to-Market for Billionaire Income Tax Reforms" (2022). Articles by Maurer Faculty. 3062.
https://www.repository.law.indiana.edu/facpub/3062