Phased Mark-to-Market for Billionaire Income Tax Reforms

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9-19-2022

Phased Mark-to-Market for Billionaire Income Tax Reforms Phased Mark-to-Market for Billionaire Income Tax Reforms

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis

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Recommended Citation Recommended Citation

Gamage, David and Shanske, Darien, "Phased Mark-to-Market for Billionaire Income Tax Reforms" (2022).

Articles by Maurer Faculty

. 3062.

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DARIEN SHANSKE

DAVID GAMAGE

By

DAVID GAMAGE

DARIEN SHANSKE

Phased Mark-to-Market for Billionaire Income Tax Reforms

I. Preliminary Comments

II. The Babies Over Billionaires Act

A. Traded Assets

B. Non-Traded Assets

III. The Promise of Phased Mark-to-Market for Federal BIT Reforms

IV. Phased Mark-to-Market and State-Level BIT Reforms

V. Conclusion

E X P LO R E S U B S C R I P T I O N S