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Oyez, Professor Epstein: The Making of a SCOTUS Amicus Brief | Libertarian: Richard Epstein | Hoover Institution

Libertarian

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The Potential Consequences of Eliminating the Standard Realization Requirement for Taxation

This chapter discusses the implications of removing the standard realization requirement for taxation on stock appreciation, using the example of taxing art collection appreciation regardless of sale. It examines the complications in asset valuation and increased transaction complexity, as well as the concept of taxing wealth rather than income.

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