How Far to Go in Reforming Taxation of Wealth: Revenue and Tax Avoidance

Tax Notes Federal, Volume 168, Number 7, August 17, 2020

13 Pages Posted: 21 Dec 2020

See all articles by David Kamin

David Kamin

New York University School of Law

Date Written: August 17, 2020

Abstract

The article describes the revenue estimates of incremental versus fundamental reform options for taxation of individual wealth, and explains how tax avoidance assumptions underlie the larger estimates for fundamental reform.

Keywords: tax, reform, wealth taxation, capital gains, mark-to-market taxation, accrual taxation

JEL Classification: D31, H20, H22, H24, H25, H26, H27, K34

Suggested Citation

Kamin, David, How Far to Go in Reforming Taxation of Wealth: Revenue and Tax Avoidance (August 17, 2020). Tax Notes Federal, Volume 168, Number 7, August 17, 2020, Available at SSRN: https://ssrn.com/abstract=3717542

David Kamin (Contact Author)

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

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