Footnote:
In: 99 Tax Notes State 794 (2/22/21); 170 Tax Notes Federal 1243 (2/22/21)
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments February 1, 2021 erstellt
Description:
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel