Herzfeld, Mindy
Spotlight on global minimum taxes shifts to individuals / by Mindy Herzfeld .-- , 2024
Progressive tax advocates are fresh off the twin victories of countries’ formal adoption of a global corporate minimum tax and the promise that the U.N. will be taking on a larger role in multilateral tax policy coordination. Rather than resting on their laurels, activists are building momentum for the next initiative, a global minimum tax on billionaires. Brazil, which holds the G20 presidency, has made a global wealth tax a key plank of its agenda. But the Biden administration — which has been a strong supporter of a global corporate minimum tax — is opposed. How might the political successes of the global corporate minimum tax be translatable to a global minimum tax on individuals’ wealth? Could the design of a global wealth tax draw from a corporate minimum tax to result in successful implementation?
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
IMPUESTOS
BIENESTAR SOCIAL
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 114, n. 10, June 3 2024; p. 1463-1467
Spotlight on global minimum taxes shifts to individuals / by Mindy Herzfeld .-- , 2024
Progressive tax advocates are fresh off the twin victories of countries’ formal adoption of a global corporate minimum tax and the promise that the U.N. will be taking on a larger role in multilateral tax policy coordination. Rather than resting on their laurels, activists are building momentum for the next initiative, a global minimum tax on billionaires. Brazil, which holds the G20 presidency, has made a global wealth tax a key plank of its agenda. But the Biden administration — which has been a strong supporter of a global corporate minimum tax — is opposed. How might the political successes of the global corporate minimum tax be translatable to a global minimum tax on individuals’ wealth? Could the design of a global wealth tax draw from a corporate minimum tax to result in successful implementation?
IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
IMPUESTOS
BIENESTAR SOCIAL
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 114, n. 10, June 3 2024; p. 1463-1467