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Debate: Belling the Cat? A Response to Gabriel Zucman’s Billionaire Minimum Tax Proposal

Daniel Shaviro

Intertax: International Tax Review2026https://doi.org/10.54648/taxi2026005article
ABDC C
Weight
0.50

What the paper says

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.

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https://doi.org/https://doi.org/10.54648/taxi2026005

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@article{daniel2026,
  title        = {{Debate: Belling the Cat? A Response to Gabriel Zucman’s Billionaire Minimum Tax Proposal}},
  author       = {Daniel Shaviro},
  journal      = {Intertax: International Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/taxi2026005},
}

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Debate: Belling the Cat? A Response to Gabriel Zucman’s Billionaire Minimum Tax Proposal

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.