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No more tax-free lunch for billionaires closing the borrowing loophole by Edward G. Fox and Zachary Liscow

By: Fox, Edward.
Contributor(s): Liscow, Zachary.
Material type: ArticleArticleSubject(s): RENTAS ALTAS | RIQUEZA | IMPUESTOS | ESTADOS UNIDOS In: Tax Notes International v. 113, n. 4, January 22, p. 451-464Summary: This article presents a concept for a tax targeting billionaires, focusing on borrowing against assets, and provide insights into its design, its relationship with other wealth tax proposals, and potential criticisms.
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OP 138-B/2024/113/4-4 (Browse shelf) Available OP 138-B/2024/113/4-4

This article presents a concept for a tax targeting billionaires, focusing on borrowing against assets, and provide insights into its design, its relationship with other wealth tax proposals, and potential criticisms.

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