arbiter
JournalsPricingAccount

Debate: A Critique of Gabriel Zucman’s 2% Billionaire Tax

Attiya Waris & Allan Mwaniki Maina

Intertax: International Tax Review2026https://doi.org/10.54648/taxi2026009article
ABDC C
Weight
0.50

What the paper says

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.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.54648/taxi2026009

Or copy a formatted citation

@article{attiya2026,
  title        = {{Debate: A Critique of Gabriel Zucman’s 2% Billionaire Tax}},
  author       = {Attiya Waris & Allan Mwaniki Maina},
  journal      = {Intertax: International Tax Review},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.54648/taxi2026009},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Debate: A Critique of Gabriel Zucman’s 2% Billionaire Tax

Flags are reviewed by the Arbiter methodology team within 5 business days.

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.