Anmerkungen:
In: Tax Notes State, May 18, 2020, p. 859
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments MAy 18, 2020 erstellt
Beschreibung:
This essay argues that, if the federal government fails to act sufficiently regarding the COVID-19 budget crisis, states should consider either real property surtaxes on their wealthiest residents or partial deemed realization of the unrealized capital gains of the very wealthy