Intertax

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  Año 2026, Vol. 54, Número 1

  • Editorial

    • The Zucman Tax

      Ana Paula Dourado, Alice Pirlot

      • Resumen
      • Texto completo

      págs. 3-6

      

  • Debate

    • The Billionaire Tax:: A (Modest) Proposal for the 21st Century

      Gabriel Zucman

      • Resumen
      • Texto completo

      págs. 7-8

      

    • The Normative Case for a Global Minimum Tax on UltraHigh-Net-Worth Individuals

      Huub Brouwer, Ingrid Robeyns

      • Resumen
      • Texto completo

      págs. 9-16

      

    • Capital Punishment

      Matt Zwolinski

      • Resumen
      • Texto completo

      págs. 17-23

      

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

      Daniel Shaviro

      • Resumen
      • Texto completo

      págs. 24-32

      

    • Taxing Wealth or Taxing the Wealthy? Some Remarks on the Zucman Billionaire Tax

      Wolfgang Schön

      • Resumen
      • Texto completo

      págs. 33-42

      

    • The Global Wealth Tax And Developing Countries

      Edmund Valpy FitzGerald, Tommaso Faccio, Jayati Ghosh

      • Resumen
      • Texto completo

      págs. 43-48

      

    • AGlobal Minimum Wealth Tax: Some Issues of Economics and Implementation

      Robin Boadway, Michael Keen

      • Resumen
      • Texto completo

      págs. 49-54

      

    • A Critique of Gabriel Zucman’s 2% Billionaire Tax

      Attiya Waris, Allan Mwaniki Maina

      • Resumen
      • Texto completo

      págs. 55-60

      

  • Literature Review

    • Balász Károlyi, The Compatibility of Turnover-Based Business Taxes With EU Law and WTO Law, IBFD Doctoral Series, 2024

      Maria Senyk

      • Resumen
      • Texto completo

      págs. 61-65