Debate: A Critique of Gabriel Zucman’s 2% Billionaire Tax
Abstract
Zucman’s suggestion of a minimum tax on the ultra-wealthy is welcome in the quest for tax justice. This suggestion has the potential to address the wealth gap and to raise much-needed domestic revenue. However, it is couched within the context of a disharmonized international tax framework which may be ill equipped to address challenges such as multiple nationalities and residencies. This article argues that the adequacy of Zucman’s suggestion should be weighed against the scales of fiscal legitimacy and calls for the establishment of a global fiscal architecture.
Fields of Study & Subjects
Economic and Fiscal Studies
Corporate Taxation and Avoidance
Taxation and Legal Issues
Publication details
- Journal / source
- Intertax
- Volume
- 54
- Issue
- Issue 1
- Pages
- 55–60
- Publication date
- 1 January 2026
- Language
- EN