Phased Mark-to-Market for Billionaire Income Tax Reforms

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2022

Abstract

In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment gains of billionaires and megamillionaires.

Recommended Citation

David Gamage and Darien Shanske, Phased Mark-to-Market for Billionaire Income Tax Reforms, 176 Tax Notes Federal 1875 (2022).
Available at: https://scholarship.law.missouri.edu/facpubs/1135