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Posted by bifftastic 3 hours ago

How to convert between wealth and income tax(paulgraham.com)
81 points | 251 comments
ryandrake 3 hours ago|
> To convert between wealth and income tax rates, you have to divide by the rate of return on capital. The conversion rate of 20 comes from assuming that the risk-free rate of return is 5%.

This seems to only be true for people whose income entirely comes from their wealth, rather than their labor. The math doesn't math for someone on the other extreme end of the spectrum who has zero savings or investments and obtains all his income from labor: To him, a N% wealth tax = 0% income tax for all N. Those with -some- savings are somewhere in the middle.

It is a very sneaky way to argue that a wealth tax should be as across-the-board unpopular as a large income tax increase. But Graham's math is only applicable to those flush with investments and with relatively small salaries from labor, so a wealth tax is only unpopular to that particular group.

colinmarc 1 hour ago||
I can't tell what's worse: intentionally obscuring the fact that the vast majority of people would pay ~no wealth tax or unintentionally forgetting that the vast majority of people would pay ~no wealth tax.
kccqzy 22 minutes ago|||
On the other hand, almost a majority of people already pay no federal income tax anyways. Mitt Romney mentioned a number of 47% during his presidential campaign and that number was mostly true. https://www.politifact.com/factchecks/2012/sep/18/mitt-romne...

People love to talk about the marginal tax rates but not the effective tax rates. And I think that’s right because the conversation should be focused on the wealthiest people.

nkmnz 20 minutes ago||||
Don't speak to loudly of this fact, otherwise some leftist politician could come to the conclusion that human capital – the discounted cash flow of one's future labor income – should be taxed as wealth, too.
outside1234 24 minutes ago|||
The ultra rich are desperate to maintain their exclusive access to essentially pay no taxes through their "Buy, Borrow, Die" strategy (if you don't understand what that is you should stop and read this: https://gemini.google.com/share/e230bcecaaeb) and so they are using scare tactics / gaslighting around wealth taxes because a wealth tax would disrupt this essentially zero tax strategy.
scarmig 6 minutes ago||
"Buy, borrow, die" is a bit of a bogeyman of the Left; it's not a common strategy for HNW or UHNW individuals, and to the extent it is used, there are much better ways to close it than a wealth tax, which is coarse and rife with implementation issues.
AnthonyMouse 11 minutes ago|||
> But Graham's math is only applicable to those flush with investments and with relatively small salaries from labor, so a wealth tax is only unpopular to that particular group.

Not quite, because you're using the opposite extreme where someone has no assets. Meanwhile the median net worth in the US ~$200k, which would be $2000/year in tax for every 1% in wealth tax. That's certainly enough for ordinary people to notice.

On top of that, the conversion is even worse than that implies for ordinary people, because the primary reason the median is ~$200k isn't that the median person has $200k their whole lives, it's that they have ~$0 when they're 18 and ~$400k when they retire and the median person is about halfway to retirement age. If you transfer tax burden from income tax to wealth tax then that means they'll be paying more in wealth tax in the second half of their life, which means they need to be saving rather than spending the money not paid in income tax, including during the first half of their life. But that causes their net worth to go up on paper by more/sooner, because they're essentially holding extra money they'll only have to pay in tax later, which in turn causes them to pay more in tax for a tax on holding assets.

Moreover, then you can't say that Alice always benefits because she has no assets and Bob always pays more because he has $400,000 because what's actually happening is that Alice pays less when she's 20 and more when she's 60. That's going to be unpopular because the 20 year olds are generally expecting to be 60 someday but the 60 year olds never expect to be 20 again.

irchans 1 hour ago|||
I'm retired. I hope to get a 3% per year income from my savings every year after inflation and taxes. If my state implemented a 1% wealth tax on savings each year, I would go bankrupt in 20 years. I am hoping that I will live 20 years.
Glyptodon 36 minutes ago|||
Lol, that's still totally feasible for normal FIRE/retirement situations, my understanding is that most proposals only start at $50 million or more. You can still have a super cushy retirement with $3mil+ and 3% withdrawal forever.
chasd00 12 minutes ago|||
> only start at $50 million or more

curious how they came to that number. There's probably plenty of voters willing to cast a vote for $0.5M+ and plenty ready to cast a vote for $100M+. How was the line drawn?

trollbridge 19 minutes ago|||
Sort of like how the income tax in America started with it only applying to the top 1% of earners?
scientator 37 minutes ago||||
I'm sure any wealth tax would only apply to wealth above a certain amount. For instance, inheritance tax only applies to $15mil and above. Likewise, when you sell a house the first $500K (I believe) in capital gains from the sale is tax free.

I don't think people with savings of $15mil and above (assuming that would be the cutoff) are in danger of going bankrupt in 20 yrs from a 1% wealth tax. Assuming your 3% return, they'd be earning $450,000 a year that wouldn't be touched by the wealth tax.

blmarket 43 minutes ago|||
But why wage earners should support you by paying more taxes? Reduce your spending by 33% to keep up.
MattPalmer1086 37 minutes ago||
I can't tell if this is sarcasm or a serious point.

Obviously people who have retired and based their entire life plan on making that work have many fewer options than those who are still working. You are arguing that nobody can plan for any kind of secure retirement, including you.

Glyptodon 38 minutes ago|||
On top of that it seems to imply that a 20% effective tax rate is outrageous even though that's totally normal for most. Maybe it's not what you're used to as really wealthy person who avoids realized income and has a 0 or 5 or 10 percent effective rate. But it's totally normal for most middle and median income folks who actually pay income taxes.
lazide 33 minutes ago||
20% tax on wealth (aka the potentially liquidatable value of an asset) would absolutely destroy anyone using an asset. For a classic example, look at property taxes which are a classic wealth tax. Grandma’s, people on pensions, and even middle class folks who own a home but have relatively low rates of salary increases get destroyed (and have to sell and move out) in places like Texas where property taxes aren’t capped/controlled like California under prop 13 when property prices go up.

Having your house get ‘too expensive to live in’, in fact, is a classic issue with property taxes, and was happening in California - which is exactly why prop 13 happened. And most of those locations the maximum tax is around 1-3%!

‘Wealth’ is not the same as income, because wealth is potential money, if you can sell - and if you sell, you lose access to it.

A 20% wealth tax would mean any asset which doesn’t earning free cash flow returns of at least 20% a year, or which isn’t appreciating at least 20% a year in a risk free way would be impossible to hold for anyone except the most rich people. And even they couldn’t do it for long.

I can’t think of anything which that realistically describes.

A 20% income tax reduces actual cash in hand to 80% of what you’d otherwise have, which isn’t great. But you still get the actual 80% cash in hand right now, and can use it.

You can’t have ‘80% control/ownership for the year’ of a house in a meaningful way, and especially for people actually using/relying on the asset to live, they can’t find 20% (or in most cases even 5%!) of the value in cash for the asset every year. They’d go bankrupt.

analog31 17 minutes ago|||
All of the people I mention wealth tax to give me the same two counter cases: Grandma and Elon.

I think there's no reason why a wealth tax can't be progressive. Just making up numbers here, it could be zero for your first 30 million, and rise to some palpable amount for your first billion.

This would protect granny from being taxed out of her house, and in fact would affect relatively few salary earners.

I'm not overlooking the possibility that such a tax structure could create an effective wealth cap at some level.

The problem in California is that it's very hard to change laws. Likewise in my state, where many aspects of the tax system are constrained by the state constitution.

malfist 17 minutes ago||||
These wealth taxes are not proposed to apply to everyone evenly, that would be a regressive tax policy. There is a wealth cutoff, most commonly proposed to be around $50M.

If grandma has $50M in her house and pension, she can afford to pay a tiny tiny tiny fraction of her wealth to make sure her grandkids still have a place to live that's not falling apart.

Glyptodon 28 minutes ago||||
You obviously didn't read the thing. 20% is not on wealth. The argument in the piece is that 1% on wealth is the same as 20% on income, and therefore 1% on wealth is obscene.

Please read before making replies that don't make sense in context. When I refer to 20% I'm referring the PG's characterization of a 1% wealth tax as an effective 20% income tax, not a 20% wealth tax.

lazide 3 minutes ago||
I read it, and was replying in context.
pessimizer 8 minutes ago|||
> 20% tax on wealth

Thank god no one is talking about this, then. According to Graham, a 20% wealth tax is equivalent to a 400% income tax.

lazide 3 minutes ago||
Read my comment - it likely would be equivalently impossible. That is my point.
ximm 1 hour ago|||
Corrected version:

A wealth tax of 1% is equivalent to an income tax of 20% on capital gains.

Glyptodon 35 minutes ago|||
With different issues than the ones caused by deferring gains forever through shenanigans.
outside1234 22 minutes ago|||
It isn't, because the ultra rich have no capital gains. They get ultra low interest rate loans against assets so they never have to sell assets and trigger capital gains. Google "Buy, Borrow, Die" if you don't understand this strategy.
tengbretson 3 hours ago|||
> The math doesn't math for someone on the other extreme end of the spectrum who has zero savings or investments and obtains all his income from labor: To him, a N% wealth tax = 0% income tax for all N. Those with -some- savings are somewhere in the middle.

Productivity comes from labor AND assets though. You need the farmer and the tractor. Why would we create a tax system that encourages people to divorce themselves from having a stake in the means of production?

zozbot234 1 hour ago|||
> Productivity comes from labor AND assets though. You need the farmer and the tractor. Why would we create a tax system that encourages people to divorce themselves from having a stake in the means of production?

This is exactly why economic models broadly show that taxing capital assets makes workers worse off in the long run. An abundance of capital means that workers will be more productive on the margin, so their wage will be higher. This extends to the capital-income taxation involved in income taxes: pure labor taxes or consumption taxes are inherently more efficient. There are countervailing effects (taxing capital income works as an effective way of indirectly taxing the unearned value of resource-like assets, or of idiosyncratic skills that happen to correlate with holding more capital-like assets) but they can only roughly justify the current income tax arrangement, not some extra tax on assets.

smallmancontrov 1 hour ago|||
Oh good! I was worried that trickle down economics was self-serving nonsense pushed by think tank economists on behalf of their benefactors. Since it is economic fact rather than self-serving fiction, when I review its track record I will find that it caused an upward inflection in real wages, right? Right?

https://wtfhappenedin1971.com/

Oops!

zardo 35 minutes ago|||
As long as capital doesn't get involved in some kind of highly financialized spiral getting further and further divorced from the real economy, we should be good.
malfist 15 minutes ago||
That could never happen here. We have a history of strongly regulating capital and banks. Why look at all the executives we jailed for the 2008 financial crisis!
zozbot234 56 minutes ago||||
Total labor compensation has in fact grown. Unfortunately, much of the non-wage compensation involves services like healthcare that has become a lot more expensive over time due to burdensome overregulation and an overall lack of price transparency.
smallmancontrov 54 minutes ago||
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gruez 33 minutes ago|||
>Since it is economic fact rather than self-serving fiction [...]

You deride the weak justification for trickle down economics, then proceed to link wtfhappenedin1971.com, a site that tries to argue for the reintroduction of the gold standard through a gish-gallop of random charts?

smallmancontrov 15 minutes ago||
The gap between productivity and wages is striking, isn't it?

I'm not perfectly aligned with gold bug politics. Their faith in the Kindleberger world is misplaced and their tax aversion can make them useful to my opponents, but at the same time they tend to take the Cantillon Pump and Balance of Payments mechanisms seriously while my traditional allies do not.

No, I don't mind borrowing their charts. Why? Do you have a better go-to link for The Wedge?

_DeadFred_ 42 minutes ago|||
What percentage of increased productivity has gone back to the workers as increased financial health during the last say 20 years? Not increased wages. Their increase in end of day actual financial health versus end of day increase in actual financial health of the owning class? Not some Peter/Paul highlighting Peter 'wages have gone up' while ignoring any stealing from Paul 'actual financial health' has gone down metric.

300 years of thinking has established that copyright is the best way to sustain ongoing creation of knowledge and thought, yet the same crowd seem pretty fine gutting that 300 years of understanding because of their judgement that their desired use case for today outweighs the cost to society of lost future knowledge creation, so they seem plenty happy to ignore established thought when it benefits them.

zozbot234 2 minutes ago||
People at the bottom end of the income scale are sharply deterred from holding any meaningful amounts of savings, because this can exclude them from 'means tested' benefits. We're essentially telling people that they have to be living literally hand-to-mouth before they're deemed to deserve any kind of broader social support.
ryandrake 2 hours ago||||
The current system without wealth taxes already largely divorces labor from equity stake. Unless you're one of the relatively few tech or office workers who get equity compensation or have a large savings rate, you currently don't have much of a stake in any means of production.
tengbretson 2 hours ago||
I'm not disputing the claim that few people are able to save and invest into having a stake in the means of production.

However, if your goal is to increase stakeholdership, how would a policy that explicitly disincentivizes that behavior fix anything?

smallmancontrov 1 hour ago|||
Why do I get the feeling that you would never field the structurally identical complaint against disproportionately taxing labor and consumption, even though that's a much more prominent feature of our current tax policy?

In any case, taxes do not go into a black hole, no matter how much the right likes to encourage this self-serving fiction. Taxes generally get spent down the economic ladder and move people up the economic ladder, increasing their marginal propensity to save. People must have money if you want them to save money.

Even more concretely: reversing the policies which dissolved the middle class might reasonably be expected to restore the middle class, or at least slow their demise.

svachalek 1 hour ago||||
How does it disincentivize "stakeholdership"? Are people expected to say, please don't make me rich, because I'd have to pay 1% of it?
notahacker 1 hour ago|||
Well for a start it pressurises asset holders to sell their assets.

But the point isn't to increase stakeholdership so much as to stop privileging stakeholders with very low effective tax bills relative to mere workers, which means that there's a lot less cause for concern about those workers not owning their means of production

gruez 27 minutes ago||
>Well for a start it pressurises asset holders to sell their assets.

Even assuming this is true, then what? Do you think the average joe is going to suddenly buy alphabet or meta stocks because bill ackman or ken griffin sold their shares to buy bigger yachts?

thrance 26 minutes ago|||
Regular people have less and less savings to buy "stakes in the means of production". Capital is getting more and more concentrated in fewer and fewer hands: the top 10% of the country owns almost 80% of it all. Wealth needs to be taxed and redistributed.
skybrian 3 hours ago|||
I think it’s a good point that these taxes don’t apply to most people. Another reason they don’t apply is that most people save for retirement using retirement accounts.

But nothing in the article implies that these wealth taxes apply to most people. The argument is that a 1% wealth tax is equivalent to a 20% income tax because, under certain assumptions, the government gets the same amount of money.

qzw 47 minutes ago||
Only in theory. In practice it’s not equivalent at all because once you reach a certain (very high) level of wealth, there’s the “buy, borrow, die” strategy that avoids realizing most of your capital gains. I’ve also heard of proposals to tax asset-backed loans above a certain threshold, which is aimed at the “borrow” part of the strategy. But the concern there is that the super wealthy may quickly find a different strategy for tax avoidance, so a blanket wealth tax should be harder to circumvent. But as with anything to do with the tax code, those with the best tax accountants and lawyers seldom end up losing.
pwg 30 minutes ago|||
> because once you reach a certain (very high) level of wealth, there’s the “buy, borrow, die” strategy that avoids realizing most of your capital gains

If that is what is being targeted, then why not actually target that. Apply some percent taxation on the current value of all assets transferred because of death. And, if they want, only apply it to estates over some X threshold in size.

Performing the taxation at time of probate makes the valuation easy (unlike a 'wealth tax') because the valuation could be one of "value at time of death" or "value at time of transfer". And, if the ultra wealthy are using this angle to avoid taxes, then this taxes some of that transferred value.

Of course, just like with subscriptions, to the politicians a yearly wealth tax is far more valuable than a one time tax on the total value of the estate.

jdasdf 39 seconds ago||
>If that is what is being targeted, then why not actually target that. Apply some percent taxation on the current value of all assets transferred because of death.

That already exists. The rate is 40% of the asset value.

jandrewrogers 42 minutes ago|||
There is no evidence[0] that the wealthy use the "buy, borrow, die" strategy in any significant way. The underlying financial math doesn't make sense if the goal is to maximize wealth so it isn't surprising that wealthy people don't actually do it.

[0] https://www.sciencedirect.com/science/article/abs/pii/S00472...

avidiax 12 minutes ago|||
That paper is looking at the top 1%. Buy, borrow, die is the realm of the top 0.1 % or 0.01%.

Are you saying that billionaires are actually realizing capital gains to afford yachts, private jets, and mansions?

_DeadFred_ 11 minutes ago|||
"Focusing on the top 1 %, while total borrowing is substantial, new borrowing each year is fairly small (1–2 % of economic income) compared to their new unrealized gains"

"1 % of wealth-holders (above $14 million in 2022)"

1-2% of $14,000,000 is $140,000 to $280,000 a year. The median personal income is $45,140. They are benefiting to the tune of 3-6 times the median American income.

1-2% of 100 million is 1-2 million dollars a year (44x median income). That is substantial. That their wealth is growing so fast that that is fairly small to them and makes the median American income seem small doesn't sell me.

How is an economic benefit of 3-44X the median income insignificant? I would love to benefit anually by that 'insignificant' amount. By this argument why should we not then exclude all economic income below $140,000 to $2,000,000 from taxation? Since it's 'insignificant'.

satvikpendem 44 minutes ago|||
> But Graham's math is only applicable to those flush with investments and with relatively small salaries from labor, so a wealth tax is only unpopular to that particular group.

That can be quite a lot of people on HN, and also including FIRE people, so I can see why it's unpopular.

Glyptodon 34 minutes ago||
Most FIRE people aren't going to have $50 million plus and be hit by this.
tyleo 3 hours ago|||
I feel the same way. I hear a lot of complains about wealth tax but it always seems like the problems mainly pertain to billionaires. I don't see why we should optimize for that small minority.

If we moved to a wealth tax I'd be the first in line to pay it. So long as everyone else had to pay it too.

malfist 13 minutes ago||
WSJ Opinion Piece: "Why It'd Be A Mistake To Inconvenience Billionaires" -Some Other Billionaire
arh5451 3 hours ago|||
If you mean that a person with 0 savings pays 0 wealth tax, then sure. Most people when they earn income save some of it. Therefore it is wealth taxed.
amanaplanacanal 1 hour ago|||
It seems fairly simple to have a standard deduction so that only folks with wealth over a certain amount get taxed.
qzw 37 minutes ago|||
Almost all wealth tax proposal I’ve seen start at the level of 8-9 figures of wealth. Why are we now talking about it as if it’s going to apply to your average person’s savings account? If we’re just going to accept these billionaire-invented narratives around the wealth tax, then there’s really no point in discussing the actual pros and cons of these proposals.
booleanbetrayal 29 minutes ago|||
Billionaires gonna billionaire, I guess.
abletonlive 21 minutes ago||
It's so funny to me how many people have taken envy up as their core personality. Billionaires happened to have created the most opportunities for everybody. Amazon is amazing for the consumer that seeks convenience, but it's also amazing if you want to dropship and make your living off of that. Independent sellers make up 65% of all sales on Amazon. So somewhere the idea that nobody benefits from the creations of billionaires has to be questioned.

Illegal and legal immigrants are being completely supported by Uber right now in NYC. If you lived here you would know that this is their primary source of income for many of them.

The gate that previously blocked your ability to disseminate your ideas to a wide audience and create a living off of it has been completely torn down by the billionaires that create platforms like Tiktok. There are scores of people that have made a living off of this, which was virtually impossible before. The barrier to entry to start from grass roots and build a following and then monetize it has been erased.

It's completely banal at this point to just point at billionaires and say they are the problem just because of envy. I wish there was a plugin for it so I can erase it from my consumption.

The premise that billionaires are less efficient than the government at deploying capital to serve society is incongruent with reality, but sure, they are a convenient scapegoat if your heart is poisoned by envy and lack. That's really all it is and it needs to be called out more often because it's a mind virus that is easy to infect others with. Your life is not served by being clouded by envy and lack, and spreading it is detrimental to all consciousness.

There is objectively more paths to success than ever before. Being preoccupied with what you don't have currently and pointing the finger to blame at some boogeyman billionaire is not going to change anything for your personal life. The buck is on the person with the finger to improve their life and take advantage of the opportunities that are presented to them. Spending your time being mad that people have created something society deems worthwhile and are being rewarded for it is spending your time being envious about something that has nothing to do with your own problems.

voidhorse 3 minutes ago||
I don't think anyone is simply envious. People mean to point out that allowing individual accumulation of wealth to extreme degrees lead to runaway structural problems. Billionaires and companies existing and providing wages are not inextricably intertwined. It's entirely possible to have one while preventing the other. The idea that the only way you can incentivize individuals to start companies is to allow them to accumulate so much wealth that they become tiny kings is patently absurd. The world has thousands of companies and founders who happily sustain their businesses without ever reaching this ungodly and idiotic level of uber wealth.
clear-octopus 3 hours ago||
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Havoc 3 hours ago||
I think the assumption that we're looking for an equivalence here is fundamentally flawed and with it the entire post.

For most people income is tied to selling their time. It doesn't scale at all. Unless the income comes from wealth.

The societal problem here is a group with self-reinforcing run-away levels of wealth. And to counter that you do need something more extreme than this nonsensical equivalency of income tax

notahacker 1 hour ago||
The big flaw in his argument is that a mere 1% which is actually 20% of annual return is still less than the average income tax rate on workers, levied on people who have a lot more money and in some cases don't do anything resembling work. It's trivially true that 1% wealth taxes represent something in the region of a fifth of the average annual return on wealth, it's rather less convincing when it's suggested that this is harsh compared with income tax when people who pay more than half their much lower income in overall taxes whilst working 60 hour weeks and actually worrying about paying bills.

There are arguments about wealth taxes inducing capital flight and investment disincentives, the difficulty of paying tax bills from illiquid intangible wealth or even quantifying it, and whether it's really a good thing to pressure people building a company to sell much of it off, but telling income tax payers that an effective tax rate of 20% is high isn't one of them...

disgruntledphd2 1 hour ago||
> There are arguments about wealth taxes inducing capital flight and investment disincentives

If the US and the EU introduced a wealth tax then it would be relatively difficult for the capital flight fears to materialise. But yeah, the trouble with wealth taxes is that wealth (i.e. capital) is mobile.

Which is why land and property taxes are probably the most effective way of taxing wealth.

abletonlive 1 minute ago||
Most of us would not prefer to follow the EU into irrelevancy. If they were the model for how we should be running things how come they are not the ones running the show on innovation?
dheera 1 hour ago||
> you do need something more extreme

That's how you end up with an over-regulated country where people doing great things for the country's economy start choosing a different country to build their dreams in.

It's also how you drive the currently-wealthy to other countries to spend and invest their fortunes in.

The possibility of being ultra-wealthy is a huge reason to build awesome shit in the US that creates millions of jobs and brings the US economy ahead.

svachalek 1 hour ago|||
How is rent-seeking and monopolizing "doing great things for the country's economy"?
thrance 16 minutes ago|||
This nefarious logic has been used for 50 years to justify ever worse austerity and tax breaks for the wealthy. And look at the situation today: pedophile oligarchs rule the world while we fight for scraps. The West has no future, unless we start aggressively redistributing wealth.
noelsusman 54 minutes ago||
This is simultaneously incredibly condescending and hopelessly naive. Politicians understand perfectly well that a 1% wealth tax is not a small tax on wealthy individuals. That's the whole point. They are engaging in basic political rhetoric when they say things like "a mere 1% tax".
__turbobrew__ 3 hours ago||
> In fact the conversion rate between them is about 20. A wealth tax of 1% is equivalent to an income tax of 20%.

Sure, but you actually have to work for continued income. Wealth accumulates with no input once established.

Wealth has the ability to increase (capital gains) without having to pay tax until it changes hands, whereas when income increases it is immediately taxed at a higher rate. Additionally, wealthy people can use securities as collateral for near zero interest lifetime loans which also bypass having to pay income tax.

jppope 3 hours ago||
> Wealth accumulates with no input once established.

This is incorrect, historically you'll pay a ~2%-3% loss via inflation if you keep your money in cash. If you invest (making it capital) in bonds or securities then you will see accumulation, but thats actually a risk premium.

> Additionally, wealthy people can use securities as collateral for near zero interest lifetime loans which also bypass having to pay income tax.

This is true, its typically called "Buy, Borrow, Die" but the reality is that it is only available to a very small percent of wealthy individuals and exists because of the way inheritance is handled ("stepped-up basis"). Even reasonably (not fabulously) wealthy people will still pay retail rates on the loans making the tactic basically ineffective. Last I heard you needed something like 100M+ liquid for lenders to even consider it (presumably, because they will make more off of some other deal with you)

skybrian 2 hours ago||
Step-up basis is important for anyone who inherits property from their parents. That can be substantial in places like California where real estate has gone up a lot.

And for inherited rental property, there is another huge loophole: you can can depreciate the full market value of an asset that you got for free. That’s a substantial tax benefit for many years.

PokedBear 55 minutes ago||
The step up basis makes sense in a world where you still have to pay substantial inheritance taxes. But with minimal to no inheritance taxes, the step up is a giveaway.
jandrewrogers 1 hour ago|||
There is little evidence that wealthy people actually borrow for income in any significant way. For example, this paper[0] finds that borrowing only accounts for 1-2% of economic income among the top 1%.

This makes sense. Borrowing for income in most scenarios is strictly worse financially than recognizing conventional income if you actually do the math. Wealthy people are optimizing for financial outcomes, not avoiding taxes per se.

[0] https://www.sciencedirect.com/science/article/abs/pii/S00472...

opo 1 hour ago|||
>...Additionally, wealthy people can use securities as collateral for near zero interest lifetime loans which also bypass having to pay income tax.

This is just Internet mythology. The IRS would go after such arrangements very quickly - the IRS has the Applicable Federal Rate for loans. Though this really isn't an issue with banks as they are not charities and tend to want to make money.

blitzar 3 hours ago||
Ironically, a wealth tax of 1% is equivalent to 20% of the risk free earnings on that wealth.
superfrank 36 minutes ago||
I'm not an expert in this, but I thought one of the biggest arguments for why a wealth tax is needed the whole "buy, borrow, die" thing where the ultra rich can use their assets as collateral to take out a never ending series of ultra low interest loans until they die and then have most of the tax burden of selling assets to pay off those loans wiped out because the tax code is much more favorable to selling assets to pay off the debt of someone's estate.

If (big if) I'm remembering that correctly, I don't get why we just go after the problem directly and do something like treat putting down collateral for these type of loans as a taxable event. I'm sure it's not as straight forward as it sounds, but I can't imagine it'd be more convoluted that needing to track the wealth of every high net worth individual.

Maybe I'm in the minority on this, but I actually don't care if Jeff Bezos' net worth went up by $5 billion because Amazon had a good day in the market. If the shares are just sitting in an account doing nothing other than proving ownership it's all kind of just numbers in a computer, IMO. A painting is probably a better example than stock, but if I have a painting on my wall that was worth $1 million dollars yesterday and today it's worth $10 million that change in valuation is essentially meaningless as long as the only thing the painting is doing is hanging on my wall.

What I do care about is when he's able to access the cash value of that $5 billion of Amazon stock without paying the taxes that would come along with selling the stock. If he wants to leave $5 billion in Amazon stock just sitting in his account doing nothing until the day he dies, that's totally fine, but the second he puts it up for collateral we should tax that. I think this has the added benefit of simplifying things by avoiding a lot of questions around fair valuation of assets. If I have a $10 million dollar one of a kind painting on my wall that I'm never planning on selling, it's kind of hard to put a valuation on that and it can be easily manipulated by finding the right appraiser. If I put a painting up as collateral for a $10 million loan it becomes a lot harder for the owner to argue that it's actually worthless or the IRS to argue that it's actually worth $1 billion.

gruez 22 minutes ago||
>why a wealth tax is needed the whole "buy, borrow, die" thing [...]

see: https://news.ycombinator.com/item?id=48239802

Moreover if the bug is that income isn't tax at death, why not just fix that bug? Otherwise it's like arguing: "wow there are people in poverty? Better have a communist revolution to fix that!"

outside1234 21 minutes ago||
This is exactly the reason -- or a tax against borrowing against assets once your net worth is high enough -- or not reseting capital gains at death. The entire system is currently basically rigged such that these ultra rich people pay no taxes.
sokoloff 5 minutes ago||
> You can tell from the way they talk about the subject that they don't understand the momentousness of what they're proposing.

I think that what you can tell is that they think the voting public won't understand the momentousness of what they're proposing. Whether they themselves do or don't is much harder to guess.

mlsu 24 minutes ago||
I would love, LOVE to pay 20% in taxes! Goes without saying, I work for a living and have far less wealth and power compared to PG.

I think there is kind of a breakdown in social order here. If society allows you to become the chief, it ought to also impose upon you a burden, an obligation, to wield your power over the tribe fairly, generously. To care for the weak, to make sure that everyone benefits, to ensure that things stay stable and safe under your leadership... The standard is higher, not lower. The sacrifice is greater, not lesser.

It is absolutely bizarre and you can see exactly thew way PG, and other like him, are thinking. They all want to have this immense power (and it truly is immense, more immense than ever in modern history!) but they want none of the obligation, none of the responsibility.

Even asking for 20 percent is too much, apparently.

It's really sick.

shmolyneaux 3 hours ago||
There is a bit more to the story than a 1% wealth being "equivalent" to a 20% income tax. The primary difference is that unrealized gains are taxed by a wealth tax. We need a mechanism for assets to be sold by the richest in society. If those with assets keep accruing more assets the median person will suffer. When we're talking about real assets (housing, retail shops, warehouses, land) we don't need to be concerned about capital flight. The assets are still there on the ground. Reducing the cost of those assets is exactly what we need to help a local economy.

That being said, the richest are effectively _not_ paying the highest marginal tax rate considering all the tax structuring they do. Claiming that they would be paying the highest income tax in the world is misleading, for one. Secondly, the richest in the world _should be_ paying the highest income tax.

zozbot234 1 hour ago|
When more assets are sold than are bought, that leads to the destruction of assets on a broad scale. It's the economic equivalent of eating one's seed corn. This would not be good for the median person. You can and should tax land (meaning the land value component of real estate in general) and natural resources more generally, but that's an entirely different game: it has next to nothing to do with wealth taxes as generally understood.
wyre 40 minutes ago||
> When more assets are sold than are bought

How does this make sense? If Johnny sells 5 cars, that means 5 cars were bought. How can Johnny sell more cars than are being bought? Do you mean that Johnny has more cars to sell than are being bought?

zozbot234 6 minutes ago||
It's like a hot potato where people want to sell assets over buying them. Obviously at any given moment there are as many buyers as sellers, but this is exactly why trying to force people to sell at rock bottom prices brings widespread asset destruction.
koliber 22 minutes ago||
You don’t need to teach anyone about this. The wealth tax should apply to extremely wealthy people, not everyone.

If you accumulated a fortune, there was some skill at play. There was also considerable luck and some exploitation. The wealth tax is a way of paying back for the luck and exploitation.

You will still be extremely wealthy.

Paul wants to play the fairness card. Life is not fair and those who accumulated massive fortunes won the lottery. Don’t let the massively rich conflate issues. Don’t get fooled.

goyozi 3 hours ago|
I don’t follow the debate and situation in the US that closely but isn’t (part of) the point of wealth tax to offset the fact that rich people are routinely avoiding paying income tax and taxes in general? Thus even if we assume the simplistic conversion here, it’s not that they’re moved from 40->60 bracket but more like <10 -> <30 ?
blackjack_ 3 hours ago||
Yes. And that wealthy individuals are avoiding taxes via things like buy -> borrow -> die, in which high stock valuations that increase but are not sold are not ever taxed, and roll over the taxation potential upon death to their current value. Thus by borrowing against them until death, the inheritor will inherit with a tax basis at the current value upon receipt and thus all taxes are avoided. In which case the tax would go from 0% to 20% (functionally a small amount may be sold to pay interest, so really assume 1% or 2% taxes default). The horror!
jppope 2 hours ago|||
The wealth tax argument actually is because our current 2 party political system is set up to where politicians effectively "pay" their corporate constituency with their discretionary spending, which has increased the national debt substantially.

The only way this system can continue is if we increase the receipts (aka tax revenue).

The political class has very wisely targeted "the wealthy," who are capable of tactically avoiding taxes, but as always it will eventually include the middle class who will ultimately be paying the tax. From their standpoint they will popularize this tactic because it will work

This is being sold as class warfare, but its really the evolution of our political system into an unsustainable system of patronage with public funds.

We have plenty of other problems like "buy, borrow, die" (discussed elsewhere in this thread), but ultimately the wealth tax stems from needing more public funds, which stems from politicians spending all of our money.

fourseventy 1 hour ago|||
The idea that rich people don't pay taxes is a myth. The top 5% richest people in America account for 60% of all of the federal income tax. The bottom 50% on the other hand only account for a total of 3%.

When Elon sold a bunch of Tesla stock in 2021 he paid $11 Billion in capital gains tax on it... That's more than entire cities worth of people combined would ever pay for the rest of their lives.

jdauriemma 46 minutes ago|||
Can you share a source? Of course the top 5% of _earners_ would pay more, but that's not necessarily the same crew as the top 5% in net worth. And 5% is a large share of the population. I'd be more interested in the top 1% of 1% in terms of wealth.
drivebyhooting 27 minutes ago|||
5% richest includes hand to mouth workers earning $100k.
ryeats 3 hours ago||
No it's just harder to accurately tax each and every form of wealth so we proxy it by taxing income.
jppope 48 minutes ago||
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