this post was submitted on 15 Jan 2024
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[–] [email protected] 26 points 9 months ago (5 children)

An income tax would be pointless for the wealthy. Most of their wealth is in unrealized capital gains or other investment vehicles, not from salaries.

There would need to be a mechanism to tax unrealized capital gains, or just networth in general.

[–] [email protected] 4 points 9 months ago (2 children)

tax unrealized capital gains

I don’t know that there’s a fair way to do that, since they are unrealized: people can’t really use that wealth yet.

However, let’s worry about taxing capital gains: why is that rate so much lower than income tax

Let’s worry about hiding wealth through corporations to lower tax rates

At one point there were reports that Donald Trump managed his real estate through a network of over 500 companies. While I don’t know anything beyond the news articles, I find it believable that it could be both legal and could be used to hide both income and expenses from taxes and lenders. We need to use things like this as an example of what not to allow

[–] [email protected] 3 points 9 months ago

While I completely agree on your later points, we do have a system already in place for taxing unrealized gains. They're called property taxes. I'm sure we could create a similar system for taxing other types of assets.

[–] [email protected] 3 points 9 months ago* (last edited 9 months ago)

You can just literally take the ownership of a portion of the stocks and investments off them and place them in control of a government run sovereign investment team instead. It's not exactly hard to figure out what these are worth at any moment anyway, realized gains or not, that's what the stock market tracks for us and what they use to estimate worth and use as collateral for loans with banks. If banks trust this way of doing it then so can we.

[–] [email protected] 2 points 9 months ago (1 children)

tax unrealized capital gains

This actually happened with bitcoin a while back due to its under-regulated nature. A few people lost their pants when the value of bitcoin skyrocketed on one day in december and then plummetted in early January, and the IRS came knocking for those unrealized gains.

Largely, We don't tax unrealized gains because unrealized gains is value that hypothetically can disappear as quickly as it shows up. It's like taxing someone after every hand of blackjack - you can end up broke AND owing 10x your starting money in capital gains taxes. In theory, a stock portfolio can go from way-up to way-down in 24 hours. Ditto with real-estate if there manifests an uncovered loss event or the title gets fucked, or environmental regulation changes in a way that affects the property, etc.

...I'm not saying there's not a way to do it right. It just needs to be done very VERY carefully so as not to bankrupt people. It would likely have to be more complicated than most tax law is now.

[–] [email protected] 1 points 9 months ago* (last edited 9 months ago) (1 children)

I know very little about stocks, unrealized gains, and taxes in general, but wouldn't it be simple to tax the incremental gain or loss of capital assets?

"What? Tax the gain of a gain? What's that?"

I believe that would be called a derivative in math speak. Basically, if there's a "spike" the up-spike would have a positive tax. The "down-spike" would have a negative tax. What you end up owing is the change from before to after.

How would this be done?

That's for someone smarter than me to figure out, but I would think there would be a way to plot the value over time, plot the derivative, then the value at the end of the year is what you owe. If it's negative then you get some back, if it's positive you owe.

[–] [email protected] 1 points 9 months ago

wouldn’t it be simple to tax the incremental gain or loss of capital assets

That's what happeend with bitcoins. High volitility investments are quite literally the problem with taxing unrealized gains. If something is worth $1 for 364 days, an $1B for 1 day, how much do you tax? If that day was 12/31 and it's cryptocurrency, you tax that $1B, even if it's back down to $1 and the person's total net worth is in the single digits. YES, that's an exaggeration of what's really happened, but only to exemplify. This is also a real issue with forex and non-blue-chip stocks. To a lesser extent, it's true for real estate, especially high-risk real estate investments. There's a lot of things like possibly-landlocked properties for sale where the buyer is assuming fairly heavy risk. If things go well, they got a steal. If things go badly, they have a worthless deed.

Despite the general trends of property, the value of an actual piece of property (or any investments) any time before the moment it's sold is an estimate at best. That bitcoin example above was never worth $1B if the owner was not actionably able to liquidate it for that price, regardless of the estimated worth.

I HATE to defend Bezos on anything, but attempting to tax the value of his Amazon stock is problematic because he would 100% get MUCH less than the value of his stock if he sold it. Since he's ultra-rich, I'm ok with taxing him as if he made $1B if he could only get full price if he liquidates the first $5M of $1B in stock, but that same effect will happen to people who make a lot less than him. Now, he deserves to be paying more than he does, a whole hell of a lot more, but taxes are not just anti-rich corrupt, they're COMPLICATED to get money from the rich without having unexpected outcomes for everyone.

“What? Tax the gain of a gain? What’s that?”

Not sure who you're quoting on that. Taxing the "wealth acceleration" seems bizarre and pro-ultra-rich to me. That actually WOULD punish people who make their first million while rewarding someone who makes $1B/yr consistently. I do have enough understanding of calculus to follow the ball on that one, and I don't think it lands how you think it would.

[–] [email protected] 2 points 9 months ago* (last edited 9 months ago) (1 children)

It’s not pointless, because there are plenty who make an excessive salary. However, yeah, it’s not really sufficient because the well-off are already paying less taxes by using different types of income.

We also need to fix how low tax rates are on those other types of incone

If you look back on the tax reductions of the last several Republican administrations, you’ll see they predominantly reduce taxes in these non-salary situations that really only affect the more wealthy

[–] [email protected] 1 points 9 months ago (1 children)

It's pointless in that it's not going to earn enough tax revenue to make a difference. Billionaires didn't become billionaires from their paychecks.

[–] [email protected] 1 points 9 months ago* (last edited 9 months ago)

I suppose it depends on what segment of “wealthy” you want to focus on. Billionaires make the news but there are very few of them

Massachusetts recently passed a “millionaires tax” on those earning $1M in the state. It affects 0.6% of the state’s population and has brought in enough to fund school lunches for everyone

[–] [email protected] 1 points 9 months ago (1 children)

They still make liquid money no? Well above what any normal person takes home.

[–] [email protected] 2 points 9 months ago

They do, but the point is it’s not those millions of dollars that are mentioned, so that high marginal rate just wouldn’t do a whole lot on its own.