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12min chapter
How to tax the top 1% with Natasha Sarin
The Economics Show
Rethinking Capital Gains Taxation
This chapter examines the complexities of taxing unrealized capital gains and the implications of such policies, particularly in the context of the Biden administration's billionaire's minimum tax. The discussion highlights the need for tax reform that addresses equity in the tax code while considering the challenges of implementation and assessment in a landscape of fluctuating asset values. Ultimately, it advocates for a reevaluation of how capital gains are taxed, emphasizing fairness and potential revenue generation.
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