Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains

87 Pages Posted: 16 Feb 2024

See all articles by David Gamage

David Gamage

University of Missouri School of Law

Date Written: January 31, 2024

Abstract

Testimony before Vermont House Committee of Ways and Means on Vermont H. 827, relating to applying Vermont's personal income tax to unrealized gains based on mark-to-market principles.

Keywords: income tax, wealth tax, anti-abuse tax rules; PFIC rules, Passive Foreign Investment Company, billionaire income tax, tax realization, realization requirement

JEL Classification: K34

Suggested Citation

Gamage, David, Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains (January 31, 2024). University of Missouri School of Law Legal Studies Research Paper No. 2024-02, Available at SSRN: https://ssrn.com/abstract=4726478

David Gamage (Contact Author)

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
26
Abstract Views
153
PlumX Metrics