000 00939nab a2200217 c 4500
999 _c149092
_d149092
003 ES-MaIEF
005 20240308111153.0
007 ta
008 240308t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_cES-MaIEF
100 1 _968196
_aFox, Edward
245 _aNo more tax-free lunch for billionaires
_bclosing the borrowing loophole
_c by Edward G. Fox and Zachary Liscow
520 _aThis 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.
650 4 _aRENTAS ALTAS
_947319
650 4 _aRIQUEZA
_944024
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
700 1 _968197
_aLiscow, Zachary
773 0 _9171244
_oOP 138-Bis/2024/113/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 4, January 22, p. 451-464
942 _cART