Debate: Belling the Cat? A Response to Gabriel Zucman’s Billionaire Minimum Tax Proposal
Abstract
Gabriel Zucman’s global billionaire minimum tax proposal has significant merit in the realm of ideas to place in the progressive tax policy tool chest. While, if I were the global tax policy czar, I might change it in various ways, I would nonetheless support its adoption as is, relative to the alternative of simply doing nothing about the rise of extreme high-end inequality. If, in the end, it fails to offer a politically promising path forward, as I fear that it does, the fault lies not with its proponent, but with the political realities of our troubled times.
Fields of Study & Subjects
Corporate Taxation and Avoidance
Economic and Fiscal Studies
Taxation and Legal Issues
Publication details
- Journal / source
- Intertax
- Volume
- 54
- Issue
- Issue 1
- Pages
- 24–32
- Publication date
- 1 January 2026
- Language
- EN