176 Tax Notes Federal 1875 (2022)
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.
Gamage, David and Shanske, Darien, "Phased Mark-to-Market for Billionaire Income Tax Reforms" (2022). Articles by Maurer Faculty. 3062.
Part of the Tax Notes Academic Perspectives on SALT series