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Mark-to-Market (MTM)

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Wyden tax proposals reconciliation Wyden tax reconciliation

Reviewing Wyden’s Reconciliation Tax Policy Proposals

Congressional lawmakers are putting together a reconciliation bill to enact much of President Biden’s Build Back Better agenda. Many lawmakers including Senate Finance Committee Chair Ron Wyden (D-OR), however, want to make their own mark on the legislation.

5 min read
Wyden mark-to-market tax proposal. Explore Wyden financial services tax proposals, including Wyden carried interest tax, Wyden derivatives tax, and Wyden hedge funds and private equity tax

Wyden’s Financial Services Tax Proposals Would Put “Mark-to-Market” to the Test

Mark-to-market is not simple to implement, as it involves new administrative and compliance challenges for taxpayers. Mark-to-market levies tax on phantom income, requiring some taxpayers to engage in some degree of liquidation, ultimately suppressing incentives to save and invest. The limited tax revenues that could result from these proposals are not worth the risk.

5 min read
capital gains taxes, high capital gains tax rates

Looking Back on Taxation of Capital Gains

When considering options to eliminate the deferral advantage of capital gains taxation, a lookback charge provides a reasonable solution for taxing hard-to-value assets. However, policymakers need to understand the limitations of a lookback charge compared to both mark-to-market taxation and the current system.

16 min read
Inflation tax basics inflation definition inflation definition what is inflation what causes inflation tax code US taxes inflation time value of money money and stocks, Capital Gains Indexing for Inflation

Evaluating Mark-to-Market Taxation of Capital Gains

The success of any mark-to-market system lies in its ability to accurately value tangible and non-tangible (or non-tradable) assets such as intellectual property and brand-value recognition. Administrative regulations, guidance, and enforcement are the Achilles’ heel of any plan to annually tax accrued gains.

17 min read
Elizabeth Warren tax proposals, Elizabeth Warren Medicare for All, Elizabeth warren medicare-for-all tax, Elizabeth warren medicare for all tax proposals

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.

5 min read
Senator Wyden capital gains tax, unrealized capital gains tax, mark-to-market capital gains tax proposal

Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

Wyden’s “mark-to-market” proposal strives to subject capital gains to the same treatment as ordinary income. While the plan resolves the “lock in effect” issue and would make the tax code more progressive, it would increase the tax burden on savers and increase tax code complexity.

2 min read