Download This PaperTestimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains
87 Pages Posted: 16 Feb 2024
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: 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/
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