Short comment paper published, responding to Gabriel Zucman's global billionaire minimum tax proposal

Intertax has just published and posted a new article of mine responding to Gabriel Zucman's global billionaire minimum tax proposal. Available here. Title and citation: Belling the Cat? A Response to Gabriel Zucman’s Billionaire Minimum Tax Proposal, 54 Intertax 24-32 (2026). 

The abstract goes something like this: 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.