{"id":9698,"date":"2023-01-06T13:03:14","date_gmt":"2023-01-06T13:03:14","guid":{"rendered":"http:\/\/lonecandle.com\/?p=9698"},"modified":"2023-01-06T13:03:14","modified_gmt":"2023-01-06T13:03:14","slug":"the-wealthy-get-a-free-lunch-on-capital-gains-taxes-lets-fix-that-video-sources","status":"publish","type":"post","link":"https:\/\/lonecandle.com\/?p=9698","title":{"rendered":"The wealthy get a free lunch on capital gains taxes. Let\u2019s fix that. VIDEO SOURCES."},"content":{"rendered":"\n<p><strong>How could\nchanging capital gains taxes more revenue?<\/strong><\/p>\n\n\n\n<p>Grace Enda and William G. Gale. 2020 1 14. Brookings. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-brookings\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.brookings.edu\/blog\/up-front\/2020\/01\/14\/how-could-changing-capital-gains-taxes-raise-more-revenue\/\n<\/div><\/figure>\n\n\n\n<p><strong>The rich benefit as Democrats retreat from tax on\nunrealized capital gains<\/strong><\/p>\n\n\n\n<p>Greg Iacurci. CNBC. 2021 12 29. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.cnbc.com\/2021\/12\/29\/the-rich-benefit-as-democrats-forgo-tax-on-unrealized-capital-gains.html\">https:\/\/www.cnbc.com\/2021\/12\/29\/the-rich-benefit-as-democrats-forgo-tax-on-unrealized-capital-gains.html<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">The Many Problems With Taxing Unrealized Capital Gains<\/h1>\n\n\n\n<p>Elisabeth Dellinger. 2021 10 25. Fisher Investments. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.fisherinvestments.com\/en-us\/marketminder\/the-many-problems-with-taxing-unrealized-capital-gains\">https:\/\/www.fisherinvestments.com\/en-us\/marketminder\/the-many-problems-with-taxing-unrealized-capital-gains<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Investment Income and Racial Inequality<\/h1>\n\n\n\n<p>Joe Hughes and Emma Sifre. 2021 10 14. Institute on Taxation and Economic\nPolicy. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-itep\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"gIMse1lqPg\"><a href=\"https:\/\/itep.org\/investment-income-and-racial-inequality\/\">Investment Income and Racial Inequality<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Investment Income and Racial Inequality&#8221; &#8212; ITEP\" src=\"https:\/\/itep.org\/investment-income-and-racial-inequality\/embed\/#?secret=TqT7wjnz7X#?secret=gIMse1lqPg\" data-secret=\"gIMse1lqPg\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">The Billionaires\u2019 Income Tax Is the Latest Proposal to Reform How We Tax\nCapital Gains<\/h1>\n\n\n\n<p>Steve Wamhoff. 2021 9 28. ITEP. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-itep\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"Og6m5oysZi\"><a href=\"https:\/\/itep.org\/the-billionaires-income-tax-is-the-latest-proposal-to-reform-how-we-tax-capital-gains\/\">The Billionaires\u2019 Income Tax Is the Latest Proposal to Reform How We Tax Capital Gains<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;The Billionaires\u2019 Income Tax Is the Latest Proposal to Reform How We Tax Capital Gains&#8221; &#8212; ITEP\" src=\"https:\/\/itep.org\/the-billionaires-income-tax-is-the-latest-proposal-to-reform-how-we-tax-capital-gains\/embed\/#?secret=Ry5gQhyfcp#?secret=Og6m5oysZi\" data-secret=\"Og6m5oysZi\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Capital Gains Tax Preference Should Be Ended, Not Expanded<\/h1>\n\n\n\n<p>Galen Hendricks and Seth Hanlon. 2020 9 28. CAP. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-center-for-american-progress\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.americanprogress.org\/article\/capital-gains-tax-preference-ended-not-expanded\/\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">What is the Impact of Opportunity Zones on Employment?<\/h1>\n\n\n\n<p>Rachel M. B. Atkins et al. 2021. NYU Stern School of Business. <\/p>\n\n\n\n<p><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3673986\">https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3673986<\/a><\/p>\n\n\n\n<p>Capital\nGains Taxes:<br>\nAn\nOverview of the Issues<\/p>\n\n\n\n<p>Jane G. Gravelle. 2022 5 24. Congressional Research Service. <\/p>\n\n\n\n<p><a href=\"https:\/\/crsreports.congress.gov\/product\/pdf\/R\/R47113\/2\">https:\/\/crsreports.congress.gov\/product\/pdf\/R\/R47113\/2<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Biden Proposal Would Eliminate Tax-Free Treatment for Much of Wealthiest\nHouseholds\u2019 Annual Income<\/h1>\n\n\n\n<p>Samantha Jacoby. 2022 5 6. Off the charts. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.cbpp.org\/blog\/biden-proposal-would-eliminate-tax-free-treatment-for-much-of-wealthiest-households-annual\">https:\/\/www.cbpp.org\/blog\/biden-proposal-would-eliminate-tax-free-treatment-for-much-of-wealthiest-households-annual<\/a><\/p>\n\n\n\n<p>Mark-to-Market\nTaxation of Capital Gains<\/p>\n\n\n\n<p>Jane G. Gravelle. 2022 3 29. Congressional Research Service. <\/p>\n\n\n\n<p><a href=\"https:\/\/sgp.fas.org\/crs\/misc\/IF11957.pdf\">https:\/\/sgp.fas.org\/crs\/misc\/IF11957.pdf<\/a><\/p>\n\n\n\n<p>Tax\nTreatment of Capital Gains at Death<\/p>\n\n\n\n<p>Jane G. Gravelle. 2021 6 4. Congressional Research Service. <\/p>\n\n\n\n<p><a href=\"https:\/\/crsreports.congress.gov\/product\/pdf\/IF\/IF11812\">https:\/\/crsreports.congress.gov\/product\/pdf\/IF\/IF11812<\/a><\/p>\n\n\n\n<p>Recent\nChanges in the Estate and Gift Tax<br>\nProvisions<\/p>\n\n\n\n<p>Jane G. Gravelle. 2021 10 19. Congressional Research Service. <\/p>\n\n\n\n<p><a href=\"https:\/\/sgp.fas.org\/crs\/misc\/R42959.pdf\">https:\/\/sgp.fas.org\/crs\/misc\/R42959.pdf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Income Tax vs. Estate Tax: Minimizing Your Overall Tax Burden<\/strong><\/h2>\n\n\n\n<p>Taylor Custis. 2022 6 10. Fiduciary Trust. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.fiduciarytrust.com\/article-pages\/trust-estate--tax-planning\/finding-the-tax-planning-sweet-spot-navigating-income-and-estate-tax\">https:\/\/www.fiduciarytrust.com\/article-pages\/trust-estate&#8211;tax-planning\/finding-the-tax-planning-sweet-spot-navigating-income-and-estate-tax<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Taxing Unrealized Gains Still a Bad Idea<\/h1>\n\n\n\n<p>S-Corp. 2022 3 28. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-the-s-corporation-association\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"uKoXl2LRqO\"><a href=\"https:\/\/s-corp.org\/2022\/03\/taxing-unrealized-gains-still-a-bad-idea\/\">Taxing Unrealized Gains Still a Bad Idea<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Taxing Unrealized Gains Still a Bad Idea&#8221; &#8212; The S Corporation Association\" src=\"https:\/\/s-corp.org\/2022\/03\/taxing-unrealized-gains-still-a-bad-idea\/embed\/#?secret=ewEzdRBMWg#?secret=uKoXl2LRqO\" data-secret=\"uKoXl2LRqO\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Policy Options\nfor Taxing the Rich<\/p>\n\n\n\n<p>Lily Batchelder and David Kamin. <\/p>\n\n\n\n<p><a href=\"file:\/\/\/C:\/Users\/ajk13\/Downloads\/SSRN-id3634117.pdf\">file:\/\/\/C:\/Users\/ajk13\/Downloads\/SSRN-id3634117.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Why a wealth tax in the United States might increase efficiency<\/h1>\n\n\n\n<p>Somin Park. 2019 10 10. Washington Center for Equitable Growth. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-equitable-growth\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"T0UNER4Nrn\"><a href=\"https:\/\/equitablegrowth.org\/why-a-wealth-tax-in-the-united-states-might-increase-efficiency\/\">Why a wealth tax in the United States might increase efficiency<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Why a wealth tax in the United States might increase efficiency&#8221; &#8212; Equitable Growth\" src=\"https:\/\/equitablegrowth.org\/why-a-wealth-tax-in-the-united-states-might-increase-efficiency\/embed\/#?secret=YCo22x0Qmp#?secret=T0UNER4Nrn\" data-secret=\"T0UNER4Nrn\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Progressive\nWealth Taxation<\/p>\n\n\n\n<p>Emmanuel Saez and Gabriel Zucman. Fall 2019. Brookings Papers on Economic\nActivity. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.brookings.edu\/wp-content\/uploads\/2020\/10\/Saez-Zuchman-final-draft.pdf\">https:\/\/www.brookings.edu\/wp-content\/uploads\/2020\/10\/Saez-Zuchman-final-draft.pdf<\/a><\/p>\n\n\n\n<p>HOW SHOULD CAPITAL BE TAXED?<\/p>\n\n\n\n<p>Spencer Bastani and Daniel Waldenstrom. 2020.\nJournal of Economic Surveys. <\/p>\n\n\n\n<p><a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/pdfdirect\/10.1111\/joes.12380\">https:\/\/onlinelibrary.wiley.com\/doi\/pdfdirect\/10.1111\/joes.12380<\/a><\/p>\n\n\n\n<p>Taxing Our Wealth<\/p>\n\n\n\n<p>Florian Scheuer and Joel Slemrod. 2021. Journal of Economic Perspectives. <\/p>\n\n\n\n<p><a href=\"https:\/\/pubs.aeaweb.org\/doi\/pdf\/10.1257\/jep.35.1.207\">https:\/\/pubs.aeaweb.org\/doi\/pdf\/10.1257\/jep.35.1.207<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">15 Ways Rich People AVOID Paying Taxes<\/h1>\n\n\n\n<p>Alux.com. 2021 5 23. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"15 Ways Rich People AVOID Paying Taxes\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/N_c_Vxq6TGA?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">The relationship between taxation and U.S. economic growth<\/h1>\n\n\n\n<p>Corey Husak. 2021 6 30. Washington Center for\nEquitable Growth. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-equitable-growth\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"XGJPEBN2uI\"><a href=\"https:\/\/equitablegrowth.org\/the-relationship-between-taxation-and-u-s-economic-growth\/\">The relationship between taxation and U.S. economic growth<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;The relationship between taxation and U.S. economic growth&#8221; &#8212; Equitable Growth\" src=\"https:\/\/equitablegrowth.org\/the-relationship-between-taxation-and-u-s-economic-growth\/embed\/#?secret=L9cnEICDLT#?secret=XGJPEBN2uI\" data-secret=\"XGJPEBN2uI\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Taxing the rich more\u2014evidence from the 2013 federal tax increase<\/h1>\n\n\n\n<p>Emmanuel Saez. 2016 11 3. Washington Center for Equitable Growth. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-equitable-growth\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"ip8fT9snPT\"><a href=\"https:\/\/equitablegrowth.org\/taxing-the-rich-more-evidence-from-the-2013-federal-tax-increase\/\">Taxing the rich more\u2014evidence from the 2013 federal tax increase<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Taxing the rich more\u2014evidence from the 2013 federal tax increase&#8221; &#8212; Equitable Growth\" src=\"https:\/\/equitablegrowth.org\/taxing-the-rich-more-evidence-from-the-2013-federal-tax-increase\/embed\/#?secret=4I1V9H1RnI#?secret=ip8fT9snPT\" data-secret=\"ip8fT9snPT\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Behavioral\nResponses to Wealth Taxes:<br>\nEvidence from\nSwitzerland<\/p>\n\n\n\n<p>Marius Bruhart et al. 2019 10 14. CESifo Working Paper. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.econstor.eu\/bitstream\/10419\/207299\/1\/cesifo1_wp7908.pdf\">https:\/\/www.econstor.eu\/bitstream\/10419\/207299\/1\/cesifo1_wp7908.pdf<\/a><\/p>\n\n\n\n<p>Behavioural responses to a wealth tax<\/p>\n\n\n\n<p>Arun Advani and\nHannah Tarrant. 2021. Fiscal Studies. <\/p>\n\n\n\n<p><a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/pdfdirect\/10.1111\/1475-5890.12283\">https:\/\/onlinelibrary.wiley.com\/doi\/pdfdirect\/10.1111\/1475-5890.12283<\/a><\/p>\n\n\n\n<p>The economic arguments for and against a wealth\ntax<\/p>\n\n\n\n<p>Stuart Adam and Helen Miller. 2021. Fiscal\nStudies. <\/p>\n\n\n\n<p><a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1111\/1475-5890.12288\">https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1111\/1475-5890.12288<\/a><\/p>\n\n\n\n<p>Why were most wealth taxes abandoned and is\nthistime different?<\/p>\n\n\n\n<p>Sarah Perret. 2021. Fiscal Studies. <\/p>\n\n\n\n<p><a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1111\/1475-5890.12278\">https:\/\/onlinelibrary.wiley.com\/doi\/pdf\/10.1111\/1475-5890.12278<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How Americans Avoid Taxes<\/h1>\n\n\n\n<p>2022 5 16. CNBC. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"How Americans Avoid Taxes\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/C-htC2fK7H0?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Does\na Wealth Tax Improve Equality of Opportunity?<br>\nEvidence\nfrom Norway<\/p>\n\n\n\n<p>Kristoffer Berg and Shafik Hebous. 2021. IMF\nWorking Paper. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.sipotra.it\/wp-content\/uploads\/2021\/03\/Does-a-Wealth-Tax-Improve-Equality-of-Opportunity-Evidence-from-Norway.pdf\">https:\/\/www.sipotra.it\/wp-content\/uploads\/2021\/03\/Does-a-Wealth-Tax-Improve-Equality-of-Opportunity-Evidence-from-Norway.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Investor asset valuation under a wealth tax and a capital income tax<\/h1>\n\n\n\n<p>Petter Bjerksund and Guttorm Schjelderup.\n2022. International Tax and Public Finance. <\/p>\n\n\n\n<p><a href=\"https:\/\/link.springer.com\/article\/10.1007\/s10797-021-09691-0\">https:\/\/link.springer.com\/article\/10.1007\/s10797-021-09691-0<\/a><\/p>\n\n\n\n<p>A\nwealth tax at work<\/p>\n\n\n\n<p>Thor O. Thoresen et al. 2021. Statistics Norway, Research Department, Oslo. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.econstor.eu\/bitstream\/10419\/250127\/1\/DP960.pdf\">https:\/\/www.econstor.eu\/bitstream\/10419\/250127\/1\/DP960.pdf<\/a><\/p>\n\n\n\n<p><strong>Mark-to-Market (or Wealth) Taxation in the\nU.S.: Evidence from Options<\/strong><strong><\/strong><\/p>\n\n\n\n<p>Paul\nMason and Steven Utke. 2021 7 14. <\/p>\n\n\n\n<p><a href=\"https:\/\/acfr.aut.ac.nz\/__data\/assets\/pdf_file\/0019\/530830\/2021-07-14-Taxes-and-MTM.pdf\">https:\/\/acfr.aut.ac.nz\/__data\/assets\/pdf_file\/0019\/530830\/2021-07-14-Taxes-and-MTM.pdf<\/a><\/p>\n\n\n\n<p>Overreaction\nto Capital Taxation in Saving Decisions<\/p>\n\n\n\n<p>Kelin Lu. 2022 4. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.researchgate.net\/profile\/Kelin-Lu\/publication\/353100954_Overreaction_to_Capital_Taxation_in_Saving_Decisions\/links\/62726b75107cae2919883bbc\/Overreaction-to-Capital-Taxation-in-Saving-Decisions.pdf\">https:\/\/www.researchgate.net\/profile\/Kelin-Lu\/publication\/353100954_Overreaction_to_Capital_Taxation_in_Saving_Decisions\/links\/62726b75107cae2919883bbc\/Overreaction-to-Capital-Taxation-in-Saving-Decisions.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Amazon Mechanical Turk<\/h1>\n\n\n\n<p>Wikipedia. <\/p>\n\n\n\n<p><a href=\"https:\/\/en.wikipedia.org\/wiki\/Amazon_Mechanical_Turk\">https:\/\/en.wikipedia.org\/wiki\/Amazon_Mechanical_Turk<\/a><\/p>\n\n\n\n<p>An Annual Wealth Tax: Pros and Cons<\/p>\n\n\n\n<p>Robin Boadway and Pierre Pestieau. 2021. UCLouvain. <\/p>\n\n\n\n<p><a href=\"https:\/\/dial.uclouvain.be\/pr\/boreal\/object\/boreal%3A254856\/datastream\/PDF_01\/view\">https:\/\/dial.uclouvain.be\/pr\/boreal\/object\/boreal%3A254856\/datastream\/PDF_01\/view<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How the Wealthy Use Depreciation to Reduce Taxes<\/h1>\n\n\n\n<p>Grant Cardone. 2022 1 24. Cardone Zone. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"How the Wealthy Use Depreciation to Reduce Taxes\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/607AxEkjSLI?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>The Mirrlees\nReview: A Proposal for<br>\nSystematic Tax\nReform<\/p>\n\n\n\n<p>Richard Blundell. 9 2022. National Tax\nJournal. <\/p>\n\n\n\n<p><a href=\"https:\/\/d1wqtxts1xzle7.cloudfront.net\/30745852\/A06_Blundell_F1_-with-cover-page-v2.pdf?Expires=1666792033&amp;Signature=gA2~fBsZQ1jbBsmAJLQkCDW4o9IRhXYc9Ca561OQDWimRh5HBUWKL0gMR5R5ZdbDSPif4~cP5vae-3aC1nZMY~CyitLREU9IaVrl5VHTiGH8Vzrx8kdXNF0~ZBIoyXkknNbIdRKZx1XT7JodjCXCPXeaoV9mh7CzJBU59Kg-DhwmFyClQIgMPgL1vN3aLFE74fiDrbrIgIqRWpkyzFilBDcmLbvHrVtPc9E9CwSDuBn8Vc3w3~dlLVvG3Gs0r0yVkH3QOljZK3lxta~PvKb9JV3jzdY3oQcIN~BJe25Cd-FQvek42~RnbiuwAoSlUX5UwI8mLo6G6Vmy4rYK4P2dCA__&amp;Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA\">https:\/\/d1wqtxts1xzle7.cloudfront.net\/30745852\/A06_Blundell_F1_-with-cover-page-v2.pdf?Expires=1666792033&amp;Signature=gA2~fBsZQ1jbBsmAJLQkCDW4o9IRhXYc9Ca561OQDWimRh5HBUWKL0gMR5R5ZdbDSPif4~cP5vae-3aC1nZMY~CyitLREU9IaVrl5VHTiGH8Vzrx8kdXNF0~ZBIoyXkknNbIdRKZx1XT7JodjCXCPXeaoV9mh7CzJBU59Kg-DhwmFyClQIgMPgL1vN3aLFE74fiDrbrIgIqRWpkyzFilBDcmLbvHrVtPc9E9CwSDuBn8Vc3w3~dlLVvG3Gs0r0yVkH3QOljZK3lxta~PvKb9JV3jzdY3oQcIN~BJe25Cd-FQvek42~RnbiuwAoSlUX5UwI8mLo6G6Vmy4rYK4P2dCA__&amp;Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA<\/a><\/p>\n\n\n\n<p>The\nIntergenerational Equity Case for a Wealth Tax<\/p>\n\n\n\n<p>Daniel Schaffa. 2022. U. Cin. L. Rev. <\/p>\n\n\n\n<p><a href=\"https:\/\/scholarship.richmond.edu\/cgi\/viewcontent.cgi?article=2651&amp;context=law-faculty-publications\">https:\/\/scholarship.richmond.edu\/cgi\/viewcontent.cgi?article=2651&amp;context=law-faculty-publications<\/a><\/p>\n\n\n\n<p>Taxing Wealth\nand Capital Income<br>\nwhen Returns are\nHeterogeneous<\/p>\n\n\n\n<p>Fatih\nGuvenen et al. 2022 5 27. <\/p>\n\n\n\n<p><a href=\"http:\/\/www.pseweb.eu\/ydepot\/seance\/514829_GKKO-THEORY-2022-WEB%20copy.pdf\">http:\/\/www.pseweb.eu\/ydepot\/seance\/514829_GKKO-THEORY-2022-WEB%20copy.pdf<\/a><\/p>\n\n\n\n<p>Use It or Lose\nIt: Efficiency and<br>\nRedistributional\nEffects of Wealth Taxation<\/p>\n\n\n\n<p>Fatih Guvenen et al. 9 2022. <\/p>\n\n\n\n<p><a href=\"https:\/\/static1.squarespace.com\/static\/6246570e617f1d3daf55e1c1\/t\/6335fb4e78176232d749ba2f\/1664482127513\/GKKOC_2022_QJE_Revision1_FINAL.pdf\">https:\/\/static1.squarespace.com\/static\/6246570e617f1d3daf55e1c1\/t\/6335fb4e78176232d749ba2f\/1664482127513\/GKKOC_2022_QJE_Revision1_FINAL.pdf<\/a><\/p>\n\n\n\n<p>INTAXMOD \u2013\nInheritance and Gift Taxation<br>\nin the Context of\nAgeing<\/p>\n\n\n\n<p>Alexander Krenek et al. 2022. WIFO Working\nPapers. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.econstor.eu\/bitstream\/10419\/253294\/1\/1799837343.pdf\">https:\/\/www.econstor.eu\/bitstream\/10419\/253294\/1\/1799837343.pdf<\/a><\/p>\n\n\n\n<p>Solving the\nValuation Challenge:<br>\nThe ULTRA Method\nfor Taxing Extreme Wealth<\/p>\n\n\n\n<p>Brian Galle et al. 2023. Duke Law Journal. <\/p>\n\n\n\n<p><a href=\"https:\/\/deliverypdf.ssrn.com\/delivery.php?ID=263005086004121074119072022090070105003034008042017092107007074077094009102119126091028050096020029036111012084001092097120007018007044086045087004120102124124065067013024089021002125092119102022002102092111081126086099067098020066108066072093102026&amp;EXT=pdf&amp;INDEX=TRUE\">https:\/\/deliverypdf.ssrn.com\/delivery.php?ID=263005086004121074119072022090070105003034008042017092107007074077094009102119126091028050096020029036111012084001092097120007018007044086045087004120102124124065067013024089021002125092119102022002102092111081126086099067098020066108066072093102026&amp;EXT=pdf&amp;INDEX=TRUE<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Would a \u201cWealth Tax\u201d Help Combat Inequality? A Debate with Saez, Summers,\nand Mankiw<\/h1>\n\n\n\n<p>2019 10 18. Peterson Institute for\nInternational Economics. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Would a \u201cWealth Tax\u201d Help Combat Inequality? A Debate with Saez, Summers, and Mankiw\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/oUGpjpEGTfE?start=1&#038;feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Wealth Taxation and Household\nSaving:<br>\nEvidence\nfrom Assessment Discontinuities in Norway<\/p>\n\n\n\n<p>Marius A. K. Ring. 2021 11 7. <\/p>\n\n\n\n<p><a href=\"https:\/\/mariusring.github.io\/web\/Ring_wealth_tax.pdf\">https:\/\/mariusring.github.io\/web\/Ring_wealth_tax.pdf<\/a><\/p>\n\n\n\n<p>Optimal Taxation of Capital\nIncome with<br>\nHeterogeneous\nRates of Return<\/p>\n\n\n\n<p>Aart\nGerritsen et al. 2020. CESifo Working Paper. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.econstor.eu\/bitstream\/10419\/223467\/1\/cesifo1_wp8395.pdf\">https:\/\/www.econstor.eu\/bitstream\/10419\/223467\/1\/cesifo1_wp8395.pdf<\/a><\/p>\n\n\n\n<p>Distributional Effects of a\nWealth Tax under<br>\nLifetime-Dynastic\nIncome Concepts<\/p>\n\n\n\n<p>Elin Halvorsen and Thor O. Thoresen.\n2020. Scandinavian Journal of Economics. <\/p>\n\n\n\n<p><a href=\"https:\/\/ssb.brage.unit.no\/ssb-xmlui\/bitstream\/handle\/11250\/2642070\/Halvorsen_Thoresen_distributional%20effects.pdf?sequence=4\">https:\/\/ssb.brage.unit.no\/ssb-xmlui\/bitstream\/handle\/11250\/2642070\/Halvorsen_Thoresen_distributional%20effects.pdf?sequence=4<\/a><\/p>\n\n\n\n<p>An assessment of wealth taxes in a\njoint income-wealth<br>\nperspective<\/p>\n\n\n\n<p>Sarah Kuypers. 10 2020.\nEUROMOD Working Paper. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.econstor.eu\/bitstream\/10419\/259506\/1\/173529084X.pdf\">https:\/\/www.econstor.eu\/bitstream\/10419\/259506\/1\/173529084X.pdf<\/a><\/p>\n\n\n\n<p>TAXING BILLIONAIRES:<br>\nESTATE TAXES AND THE\nGEOGRAPHICAL LOCATION OF THE ULTRA-WEALTHY<\/p>\n\n\n\n<p>Enrico Moretti and Daniel J. Wilson.\n2020. National Bureau of Economic Research. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.nber.org\/system\/files\/working_papers\/w26387\/w26387.pdf\">https:\/\/www.nber.org\/system\/files\/working_papers\/w26387\/w26387.pdf<\/a><\/p>\n\n\n\n<p>Tax Reform for Progressivity:<br>\nA\nPragmatic Approach<\/p>\n\n\n\n<p>Natasha Sarin et al. 2020. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.brookings.edu\/wp-content\/uploads\/2020\/01\/SarinSummers_LO_FINAL.pdf\">https:\/\/www.brookings.edu\/wp-content\/uploads\/2020\/01\/SarinSummers_LO_FINAL.pdf<\/a><\/p>\n\n\n\n<p>Taxing Wealth<\/p>\n\n\n\n<p>Greg Leiserson. 2020. The Hamilton\nProject: BROOKINGS. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.hamiltonproject.org\/assets\/files\/Leiserson_LO_FINAL.pdf\">https:\/\/www.hamiltonproject.org\/assets\/files\/Leiserson_LO_FINAL.pdf<\/a><\/p>\n\n\n\n<p>Should Only the Richest Pay\nMore?<\/p>\n\n\n\n<p>Alex Raskolnikov. 9 2022. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.law.nyu.edu\/sites\/default\/files\/raskolnikov.pdf\">https:\/\/www.law.nyu.edu\/sites\/default\/files\/raskolnikov.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Chuck Collins; , The Wealth Hoarders; How Billionaires Pay Millions to Hide\nBillions<\/h1>\n\n\n\n<p>Joseph Rensin. 2021 5 6. Rob\nKall Bottom-up Show. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Chuck Collins; , The Wealth Hoarders; How Billionaires Pay Millions to Hide Billions\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/RJqMem_EGVo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Escape or Play Again? How\nRetiring<br>\nEntrepreneurs\nRespond to the Wealth Tax<\/p>\n\n\n\n<p>Laurent Bach et al. 12 2020. Paris\nSchool of Economics. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.parisschoolofeconomics.com\/bozio-antoine\/fr\/documents\/BBGM_isf_2020.pdf\">https:\/\/www.parisschoolofeconomics.com\/bozio-antoine\/fr\/documents\/BBGM_isf_2020.pdf<\/a><\/p>\n\n\n\n<p>Tax Evasion and Capital\nTaxation<\/p>\n\n\n\n<p>Shahar Rotbert and Joseph B.\nSteinberg. 2022 5 19. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.joesteinberg.com\/pdf\/Wealth_tax_evasion\">https:\/\/www.joesteinberg.com\/pdf\/Wealth_tax_evasion<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Wealth Taxes and Inequality<\/h1>\n\n\n\n<p>Nicola Borri and Pietro\nReichlin. 2019 1 15. SSRN. <\/p>\n\n\n\n<p><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3217067\">https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3217067<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Do Assets Put in Trusts Avoid Estate Taxes?<\/h1>\n\n\n\n<p>C. Tucker Cheadle: A Law\nCorporation. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.cheadlelaw.net\/do-assets-put-in-trusts-avoid-estate-taxes.htm\">https:\/\/www.cheadlelaw.net\/do-assets-put-in-trusts-avoid-estate-taxes.htm<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How to avoid estate taxes with trusts<\/h1>\n\n\n\n<p>Judy Martel. Bankrate. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.bankrate.com\/finance\/taxes\/estate-taxes-trusts-1.aspx\">https:\/\/www.bankrate.com\/finance\/taxes\/estate-taxes-trusts-1.aspx<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">5 Ways the Rich Can Avoid the Estate Tax<\/h1>\n\n\n\n<p>Amanda Dixon. 2022 8 26. Smartasset. <\/p>\n\n\n\n<p><a href=\"https:\/\/smartasset.com\/taxes\/5-ways-the-rich-can-avoid-the-estate-tax\">https:\/\/smartasset.com\/taxes\/5-ways-the-rich-can-avoid-the-estate-tax<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How to Avoid Estate Taxes Using Trusts<\/h1>\n\n\n\n<p>Wyoming LLC Attorney. <\/p>\n\n\n\n<p><a href=\"https:\/\/wyomingllcattorney.com\/Blog\/How-to-Avoid-Estate-Taxes-Using-Trusts\">https:\/\/wyomingllcattorney.com\/Blog\/How-to-Avoid-Estate-Taxes-Using-Trusts<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">It&#8217;s Time to Redistribute the Wealth | That&#8217;s Debatable<\/h1>\n\n\n\n<p>Intelligence Squared Debates. 2020. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Is it Time to Redistribute the Wealth? | That&#039;s Debatable\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/UpGwfuErpeo?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">The (Only) 3 Reasons You Should Have an Irrevocable Trust<\/h1>\n\n\n\n<p>Daniel A. Timins. 2022 6 7. Kiplinger. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.kiplinger.com\/retirement\/estate-planning\/601127\/the-only-3-reasons-you-should-have-an-irrevocable-trust\">https:\/\/www.kiplinger.com\/retirement\/estate-planning\/601127\/the-only-3-reasons-you-should-have-an-irrevocable-trust<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">5 potential benefits of setting up a trust<\/h1>\n\n\n\n<p>USBank. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.usbank.com\/wealth-management\/financial-perspectives\/trust-and-estate-planning\/benefits-of-setting-up-a-trust.html\">https:\/\/www.usbank.com\/wealth-management\/financial-perspectives\/trust-and-estate-planning\/benefits-of-setting-up-a-trust.html<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Putting Your Home in a Trust: Pros &amp; Cons<\/h1>\n\n\n\n<p>Jones O Benchain, LLP. 2022 9 29. <\/p>\n\n\n\n<p><a href=\"https:\/\/jonesobenchain.com\/resources\/blog\/putting-your-home-in-a-trust-pros-and-cons\/\">https:\/\/jonesobenchain.com\/resources\/blog\/putting-your-home-in-a-trust-pros-and-cons\/<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Ending tax avoidance, evasion and money laundering through private trusts<\/h1>\n\n\n\n<p>ACOSS policy briefing. 2017 11. ACOSS. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.acoss.org.au\/ending-tax-avoidance-evasion-and-money-laundering-through-private-trusts\/\">https:\/\/www.acoss.org.au\/ending-tax-avoidance-evasion-and-money-laundering-through-private-trusts\/<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">More Than Half of America\u2019s 100 Richest People Exploit Special Trusts to\nAvoid Estate Taxes<\/h1>\n\n\n\n<p>Jeff Ernsthausen et al. 2021 9 28.\nProPublica. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.propublica.org\/article\/more-than-half-of-americas-100-richest-people-exploit-special-trusts-to-avoid-estate-taxes\">https:\/\/www.propublica.org\/article\/more-than-half-of-americas-100-richest-people-exploit-special-trusts-to-avoid-estate-taxes<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>How to Avoid Estate Tax?<\/strong><\/h1>\n\n\n\n<p>Hutch Ashoo and Chris Snyder. 2021\n11 2. Pillar: Wealth Management, LLC. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-wealth-management\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"afC2XbMMRg\"><a href=\"https:\/\/pillarwm.com\/how-to-avoid-estate-tax\/\">How to Avoid Estate Tax?<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;How to Avoid Estate Tax?&#8221; &#8212; Wealth Management\" src=\"https:\/\/pillarwm.com\/how-to-avoid-estate-tax\/embed\/#?secret=SJkfbps7oK#?secret=afC2XbMMRg\" data-secret=\"afC2XbMMRg\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">News \/ Newsletters \/ Publications<\/h2>\n\n\n\n<p>Lindsey Smith and John Tullio. CAVITCH FAMILO &amp; DURKIN. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-cavitch-familo-amp-durkin-co-l-p-a\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/cavitch.com\/publication\/the-family-gift-trust\/\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Taxing Capital Gains at Death at A Higher Rate Than During Life<\/h1>\n\n\n\n<p>Steven M. Rosenthal. 2022 5 13. Tax Policy Center. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxpolicycenter.org\/taxvox\/taxing-capital-gains-death-higher-rate-during-life\">https:\/\/www.taxpolicycenter.org\/taxvox\/taxing-capital-gains-death-higher-rate-during-life<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">How The Rich Use The Buy, Borrow Die Strategy To Avoid Large Tax Bills<\/h1>\n\n\n\n<p>David Rae. 2022 7 14. Forbes. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.forbes.com\/sites\/davidrae\/2022\/07\/14\/how-the-rich-use-the-buy-borrow-die-strategy-to-avoid-large-tax-bills\/?sh=6c60e6e618a9\">https:\/\/www.forbes.com\/sites\/davidrae\/2022\/07\/14\/how-the-rich-use-the-buy-borrow-die-strategy-to-avoid-large-tax-bills\/?sh=6c60e6e618a9<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Don\u2019t Delay\u2014Proposed Changes to Estate Tax Law Aim to Eliminate Step-Up in\nBasis<\/h2>\n\n\n\n<p>Ivan J. Schell. 2021 8 23. MCBRAYER. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.mcbrayerfirm.com\/blogs-estate-planning-blog,changes-to-step-up-basis\">https:\/\/www.mcbrayerfirm.com\/blogs-estate-planning-blog,changes-to-step-up-basis<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Ways and Means Committee Advances Tax Package<\/h1>\n\n\n\n<p>Chris Clayton. 2021 9 16. Progressive Farmer. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.dtnpf.com\/agriculture\/web\/ag\/news\/world-policy\/article\/2021\/09\/16\/bill-keeps-stepped-basis-raises-tax\">https:\/\/www.dtnpf.com\/agriculture\/web\/ag\/news\/world-policy\/article\/2021\/09\/16\/bill-keeps-stepped-basis-raises-tax<\/a><\/p>\n\n\n\n<p>Step\nUp In Basis &#8211; What&#8217;s Estate Tax Inclusion Got To Do With It?<\/p>\n\n\n\n<p>Stewart W. Fleisher. COBAR. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.cobar.org\/Portals\/COBAR\/Repository\/Sections\/TE\/newsletter\/Step%20Up%20In%20Basis.pdf\">https:\/\/www.cobar.org\/Portals\/COBAR\/Repository\/Sections\/TE\/newsletter\/Step%20Up%20In%20Basis.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Fact Sheet: The Estate (Inheritance) Tax<\/h1>\n\n\n\n<p>2014\nTax Fairness Briefing Booklet. Americans For TAxFairness. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-americans-for-tax-fairness\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/americansfortaxfairness.org\/tax-fairness-briefing-booklet\/fact-sheet-the-estate-inheritance-tax\/\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">It\u2019s Not Just Income Taxes.\nBillionaires Don\u2019t Pay Inheritance Taxes Either.<\/h1>\n\n\n\n<p>Michael Mechanic. 2021 6. Mother Jones. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-mother-jones\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"cPHVM9tYUF\"><a href=\"https:\/\/www.motherjones.com\/politics\/2021\/06\/propublica-billionaires-income-tax-wealthy-avoid-gift-estate-inheritance-taxes\/\">It&#8217;s Not Just Income Taxes. Billionaires Don&#8217;t Pay Inheritance Taxes Either.<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;It&#8217;s Not Just Income Taxes. Billionaires Don&#8217;t Pay Inheritance Taxes Either.&#8221; &#8212; Mother Jones\" src=\"https:\/\/www.motherjones.com\/politics\/2021\/06\/propublica-billionaires-income-tax-wealthy-avoid-gift-estate-inheritance-taxes\/embed\/#?secret=pF0AmLJHcq#?secret=cPHVM9tYUF\" data-secret=\"cPHVM9tYUF\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">It\u2019s Not Just Income Taxes. Billionaires Don\u2019t Pay Inheritance Taxes\nEither.<\/h1>\n\n\n\n<p>Michael Mechanic. 2021 6 11. Mother Jones. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-mother-jones\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"cPHVM9tYUF\"><a href=\"https:\/\/www.motherjones.com\/politics\/2021\/06\/propublica-billionaires-income-tax-wealthy-avoid-gift-estate-inheritance-taxes\/\">It&#8217;s Not Just Income Taxes. Billionaires Don&#8217;t Pay Inheritance Taxes Either.<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;It&#8217;s Not Just Income Taxes. Billionaires Don&#8217;t Pay Inheritance Taxes Either.&#8221; &#8212; Mother Jones\" src=\"https:\/\/www.motherjones.com\/politics\/2021\/06\/propublica-billionaires-income-tax-wealthy-avoid-gift-estate-inheritance-taxes\/embed\/#?secret=pF0AmLJHcq#?secret=cPHVM9tYUF\" data-secret=\"cPHVM9tYUF\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">How Congress Made Sure the Rich Retire in Luxury\u2014at Taxpayer Expense<\/h1>\n\n\n\n<p>Michael Mechanic. 4 2022. Mother Jones. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-mother-jones\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"njhxPDl310\"><a href=\"https:\/\/www.motherjones.com\/politics\/2022\/02\/retirement-savings-plans-favor-rich-wealth-gap-tax-incentives-portman-cardin-congress-secure-act\/\">How Congress Made Sure the Rich Retire in Luxury\u2014at Our Expense<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;How Congress Made Sure the Rich Retire in Luxury\u2014at Our Expense&#8221; &#8212; Mother Jones\" src=\"https:\/\/www.motherjones.com\/politics\/2022\/02\/retirement-savings-plans-favor-rich-wealth-gap-tax-incentives-portman-cardin-congress-secure-act\/embed\/#?secret=Vn5qbkEcNk#?secret=njhxPDl310\" data-secret=\"njhxPDl310\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Taxing Billionaires Is Long Overdue, But There\u2019s a Better Way to Do It<\/h1>\n\n\n\n<p>Michael Mechanic. 2021 10 27. Mother Jones. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-mother-jones\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"G9hi8Hpr9U\"><a href=\"https:\/\/www.motherjones.com\/politics\/2021\/10\/ron-wyden-billionaire-tax-proposal-democrats-climate-bill-manchin\/\">Taxing Billionaires Is Long Overdue, But There&#8217;s a Better Way to Do It<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Taxing Billionaires Is Long Overdue, But There&#8217;s a Better Way to Do It&#8221; &#8212; Mother Jones\" src=\"https:\/\/www.motherjones.com\/politics\/2021\/10\/ron-wyden-billionaire-tax-proposal-democrats-climate-bill-manchin\/embed\/#?secret=ywL2uXAs54#?secret=G9hi8Hpr9U\" data-secret=\"G9hi8Hpr9U\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Leveling the\nPlaying Field between<br>\nInherited Income and\nIncome from<br>\nWork through an\nInheritance Tax<\/p>\n\n\n\n<p>Lily L. Batchelder. New York University School of Law. Hamilton Project. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.hamiltonproject.org\/assets\/files\/Batchelder_LO_FINAL.pdf\">https:\/\/www.hamiltonproject.org\/assets\/files\/Batchelder_LO_FINAL.pdf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Briefing Book<\/h2>\n\n\n\n<p>Tax Policy Center. 2020 5. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxpolicycenter.org\/briefing-book\/who-pays-estate-tax\">https:\/\/www.taxpolicycenter.org\/briefing-book\/who-pays-estate-tax<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Briefing Book: How could we reform the estate tax?<\/h3>\n\n\n\n<p>Tax Policy Center: Urban Institute &amp; Brookings Institution. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxpolicycenter.org\/briefing-book\/how-could-we-reform-estate-tax\">https:\/\/www.taxpolicycenter.org\/briefing-book\/how-could-we-reform-estate-tax<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Rethinking the Estate and Gift Tax<\/h1>\n\n\n\n<p>Joel Slemrod and William G. Gale. 2001 3 1. Brookings. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-brookings\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.brookings.edu\/research\/rethinking-the-estate-and-gift-tax\/\n<\/div><\/figure>\n\n\n\n<p>Behavioural<br>\nresponses to a<br>\nwealth tax<\/p>\n\n\n\n<p>Arun Advani and Hannah Tarrant. Wealth Tax Commission. <\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n2021 10 25. Fiscal Studies. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.wealthandpolicy.com\/wp\/EP5_BehaviouralResponses.pdf\">https:\/\/www.wealthandpolicy.com\/wp\/EP5_BehaviouralResponses.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/onlinelibrary.wiley.com\/doi\/10.1111\/1475-5890.12283\">https:\/\/onlinelibrary.wiley.com\/doi\/10.1111\/1475-5890.12283<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Behavioral Responses to Wealth Taxes: Evidence from Switzerland<\/h1>\n\n\n\n<p>Marius Brulhart et al. 11 2022. American Economic Journal: Economic Policy. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.aeaweb.org\/articles?id=10.1257\/pol.20200258\">https:\/\/www.aeaweb.org\/articles?id=10.1257\/pol.20200258<\/a><\/p>\n\n\n\n<p><strong>Behavioral Responses to Wealth Taxes: Evidence from Sweden.<\/strong><\/p>\n\n\n\n<p>David Seim. 2017. American Economic Journal: Economic Policy. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.jstor.org\/stable\/26598358\">https:\/\/www.jstor.org\/stable\/26598358<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Biden signs Inflation Reduction Act into law, setting 15% minimum corporate\ntax rate<\/h1>\n\n\n\n<p>Chelsey Cox. 2022 8 16. CNBC. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.cnbc.com\/2022\/08\/16\/watch-live-biden-to-sign-inflation-reduction-act-into-law-setting-15percent-minimum-corporate-tax-rate.html\">https:\/\/www.cnbc.com\/2022\/08\/16\/watch-live-biden-to-sign-inflation-reduction-act-into-law-setting-15percent-minimum-corporate-tax-rate.html<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">President Biden signs major reconciliation tax bill<\/h1>\n\n\n\n<p>Dustin Stamper and Joey Connor. 2022 8 16. GrantThornton. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.grantthornton.com\/insights\/alerts\/tax\/2022\/legislative-updates\/president-biden-signs-major-reconciliation-tax-bill\">https:\/\/www.grantthornton.com\/insights\/alerts\/tax\/2022\/legislative-updates\/president-biden-signs-major-reconciliation-tax-bill<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Biden Tax Policy After 1 Year<\/h1>\n\n\n\n<p>Kyle Pomerleau. 2022 1 26. AEI. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-american-enterprise-institute-aei\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"g4CRdHSGwC\"><a href=\"https:\/\/www.aei.org\/economics\/biden-tax-policy-after-1-year\/\">Biden Tax Policy After 1 Year<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Biden Tax Policy After 1 Year&#8221; &#8212; American Enterprise Institute - AEI\" src=\"https:\/\/www.aei.org\/economics\/biden-tax-policy-after-1-year\/embed\/#?secret=jUZIuk3bpa#?secret=g4CRdHSGwC\" data-secret=\"g4CRdHSGwC\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Inequality \u2013 how wealth becomes power (1\/3) | DW Documentary<\/h1>\n\n\n\n<p>DW Documentary. 2018. <\/p>\n\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Inequality \u2013 how wealth becomes power (1\/3) | DW Documentary\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/AFIxi7BiScI?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">How much revenue has the U.S. government\ncollected this year?<\/h1>\n\n\n\n<p>Treasury. 2022. <\/p>\n\n\n\n<p><a href=\"https:\/\/fiscaldata.treasury.gov\/americas-finance-guide\/government-revenue\/\">https:\/\/fiscaldata.treasury.gov\/americas-finance-guide\/government-revenue\/<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What are the sources of revenue for the federal government?<\/h3>\n\n\n\n<p>Tax Policy Center: Urban Institute &amp; Brookings Institution. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxpolicycenter.org\/briefing-book\/what-are-sources-revenue-federal-government\">https:\/\/www.taxpolicycenter.org\/briefing-book\/what-are-sources-revenue-federal-government<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Taxing wealth by taxing investment income: An introduction to\nmark-to-market taxation<\/h1>\n\n\n\n<p>Greg Leiserson and Will McGrew. 2019 9 11. Washington Center for Equitable\nGrowth. <\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-equitable-growth\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"AAB7F9ndhu\"><a href=\"https:\/\/equitablegrowth.org\/taxing-wealth-by-taxing-investment-income-an-introduction-to-mark-to-market-taxation\/\">Taxing wealth by taxing investment income: An introduction to mark-to-market taxation<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Taxing wealth by taxing investment income: An introduction to mark-to-market taxation&#8221; &#8212; Equitable Growth\" src=\"https:\/\/equitablegrowth.org\/taxing-wealth-by-taxing-investment-income-an-introduction-to-mark-to-market-taxation\/embed\/#?secret=3D3clxfaPc#?secret=AAB7F9ndhu\" data-secret=\"AAB7F9ndhu\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Mark-To-Market\nTaxation As The Way To Save The Income Tax\u2014A<br>\nFormer\nAdministrator&#8217;s ViewFormer Administrator&#8217;s View<\/p>\n\n\n\n<p>Clarissa Potter. 1999. Valparaiso University Law Review. <\/p>\n\n\n\n<p><a href=\"https:\/\/core.ac.uk\/download\/pdf\/303858461.pdf\">https:\/\/core.ac.uk\/download\/pdf\/303858461.pdf<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">What is Form 6781: Gains and Losses from Section 1256 Contracts and\nStraddles?<\/h1>\n\n\n\n<p>TurboTax. <\/p>\n\n\n\n<p><a href=\"https:\/\/turbotax.intuit.com\/tax-tips\/investments-and-taxes\/what-is-form-6781-gains-and-losses-from-section-1256-contracts-and-straddles\/L2rfcJXT9\">https:\/\/turbotax.intuit.com\/tax-tips\/investments-and-taxes\/what-is-form-6781-gains-and-losses-from-section-1256-contracts-and-straddles\/L2rfcJXT9<\/a><\/p>\n\n\n\n<p><a><strong>Original\nIssue Discount Tutorial<\/strong><\/a><\/p>\n\n\n\n<p>Wall Street Concepts. Fis. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.wsc.com\/portal\/hps\/oid_tutorial.html\">https:\/\/www.wsc.com\/portal\/hps\/oid_tutorial.html<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Income Tax, Gift &amp; Estate Tax Issues<br>\nTips for Art Collectors &amp; Artists<\/h1>\n\n\n\n<p>ArtBusiness.com. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.artbusiness.com\/estax.html\">https:\/\/www.artbusiness.com\/estax.html<\/a><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Valuing Art for Tax Purposes<\/h1>\n\n\n\n<p>Alan Breus. Journal of Accountancy. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.journalofaccountancy.com\/issues\/2010\/jul\/20092096.html\">https:\/\/www.journalofaccountancy.com\/issues\/2010\/jul\/20092096.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>How could changing capital gains taxes more revenue? Grace Enda and William G. Gale. 2020 1 14. Brookings. The rich benefit as Democrats retreat from tax on unrealized capital gains Greg Iacurci. CNBC. 2021 12 29. https:\/\/www.cnbc.com\/2021\/12\/29\/the-rich-benefit-as-democrats-forgo-tax-on-unrealized-capital-gains.html The Many Problems With Taxing<\/p>\n<p class=\"link-more\"><a class=\"read-more\" href=\"https:\/\/lonecandle.com\/?p=9698\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[692],"tags":[1797,1795,217,165,1798,127,823,363,1588,1796,260,140,141,1277,482,101],"class_list":["post-9698","post","type-post","status-publish","format-standard","hentry","category-video-sources","tag-accrual","tag-capital-gains","tag-economics","tag-economy","tag-estate-tax","tag-fairness","tag-incentives","tag-inequality","tag-inheritance","tag-mark-to-market","tag-sources","tag-tax","tag-taxes","tag-wealth","tag-wealth-tax","tag-wealthy"],"_links":{"self":[{"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/posts\/9698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lonecandle.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9698"}],"version-history":[{"count":1,"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/posts\/9698\/revisions"}],"predecessor-version":[{"id":9699,"href":"https:\/\/lonecandle.com\/index.php?rest_route=\/wp\/v2\/posts\/9698\/revisions\/9699"}],"wp:attachment":[{"href":"https:\/\/lonecandle.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lonecandle.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lonecandle.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}