Capital levies talk published in International Tax Notes

As noted in earlier posts, on May 15 I gave a "Distinguished Lecture" at Luxembourg University entitled "Capital Levies: A Solution for the Sovereign Debt Problem?"  The talk addresses recent discussion in the EU of having countries enact putatively one-time wealth taxes in order to reduce public debt levels.

The talk has been published in today's International Tax Notes (June 16, 2014; 74 Tax Notes International 1027-1031), and its full text is available here.

Definitely written as a talk not an article - e.g., no footnotes, and the main literary references are to Aesop's Who Will Bell the Cat? and Piketty's Capital in the Twenty-First Century.  In brief, I'm skeptical about the EU capital levy proposals despite sympathy with their underlying goals.