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: 
ArticleSubject(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/2024/113/4-1 Tax control framework and cooperative compliance in Italy | OP 138-B/2024/113/4-2 Effects from Moore | OP 138-B/2024/113/4-3 Score one for the treaty makers and one for the treaty shoppers | OP 138-B/2024/113/4-4 No more tax-free lunch for billionaires | OP 138-B/2024/113/5-1 The quest for tax certainty | OP 138-B/2024/113/5-2 Handle with care | OP 138-B/2024/113/5-3 Global minimum taxation (Pillar 2) at a glance |
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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