000			01666nab a2200253 c 4500
999			_c149848 _d149848
003			ES-MaIEF
005			20241004133225.0
007			ta
008			241002s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_965605 _aHerzfeld, Mindy
245	1	0	_aSpotlight on global minimum taxes shifts to individuals _c by Mindy Herzfeld
260			_c2024
520			_aProgressive 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?
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_947460 _aIMPUESTOS
650		4	_933421 _aBIENESTAR SOCIAL
650		4	_944029 _aEVASION FISCAL
650		4	_943410 _aELUSION FISCAL
650		4	_948067 _aPOLITICA FISCAL
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172357 _oOP 138-Bis/2024/114/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 10, June 3 2024; p. 1463-1467
942			_cART