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SUMMARY:“Taxing Capital Appreciation for Fairer Taxation\, Constitutions
  and a Comprehensive Tax Base” - Professor Henry Ordower\, Saint Louis U
 niversity 
DTSTART:20200702T160000Z
DTEND:20200702T170000Z
UID:TALK149806@talks.cam.ac.uk
CONTACT:May Hen
DESCRIPTION:July 2\, Thursday from 17:00-18:00 (BST) ONLINE (e-mail hmh46
 @cam.ac.uk or gevm2@cam.ac.uk for link assistance)\n\nPresentation by Prof
 essor Henry Ordower on “Taxing Capital Appreciation for Fairer Taxation
 \, Constitutions and a Comprehensive Tax Base”\n\nThe presentation will 
 start with a brief exploration of the realization question in the pending 
 constitutional challenge to the peculiar US transition tax (IRC 965) and t
 hen contextualize the historical issue of realization and income and the c
 omprehensive tax base. I will consider some of the justifications for a re
 alization requirement and preferential treatment of capital gain and contr
 ast them with some economic drawbacks to a realization-based system. The p
 resentation will move to mark to market (with its trade-offs to overcome o
 bjections)\, the gradual abandonment of realization in the US and conclude
  by considering distributional fairness under a realization-based\n\nHenry
  Ordower is Professor of Law at the Center for International and Comparati
 ve Law at Saint Louis University. His recent research has focussed on issu
 es of tax distribution and the growing disparity of wealth between individ
 uals. In addition to his academic research and teaching\, he runs a tax co
 nsulting practice and he provides expert testimony in complex tax litigati
 on matters. An avid traveller and linguist\, Professor Ordower has visited
  more than 100 countries.\n\nLINK TO TALK: https://teams.microsoft.com/l/m
 eetup-join/19%3ameeting_ZTcxZjljMDctOWIwMi00YzEwLWIyM2ItZTk1MjI4NWEzZjA0%4
 0thread.v2/0?context=%7b%22Tid%22%3a%2249a50445-bdfa-4b79-ade3-547b4f3986e
 9%22%2c%22Oid%22%3a%22cce22f0f-bf2a-4e51-beb7-cf129dbab444%22%7d
LOCATION:Online
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