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Personal income tax and the taxation of billionaires : is the haig-simons model feasible?
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Orientador(es)
Resumo(s)
The purpose of this paper is to analyse the tax proposal made in the United States for the taxation of billionaires, which introduces elements of the concept of income in the Schanz-Haig-Simons tradition. In particular, attention is paid to the tax treatment of unrealised capital gains, which marks an important difference between the different personal income tax models. The theoretical background is reviewed, the problems of its practical application are also addressed, and a quantitative comparison of the implications of recurrent and deferred taxation options is made.
Descrição
Palavras-chave
personal income tax billionaires tax Haig-Simons model
Contexto Educativo
Citação
Domínguez,José M., Carmen Molina e Ana Patrícia Montes (2024). "Personal income tax and the taxation of billionaires : is the haig-simons model feasible?". REM Working paper series, nº 0326/2024
Editora
ISEG – REM (Research in Economics and Mathematics)