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Taxing Net Worth Is a Terrible Idea
The Supreme Court on Thursday upheld a provision of the Trump tax cuts that taxed American shareholders of U.S.-controlled foreign companies on otherwise untaxed company earnings. The case, Moore v. United States, generated interest for the potential implications it would have for a wealth tax — specifically, one based on taxing investment gains that have not yet been realized. Ultimately, the Supreme Court punted on this question, describing its decision as “narrow”...
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