Zucman’s suggestion of
a minimum tax on the ultra-wealthy is welcome in the quest for tax justice.
This suggestion has the potential to address the wealth gap and to raise
much-needed domestic revenue. However, it is couched within the context of a
disharmonized international tax framework which may be ill equipped to address
challenges such as multiple nationalities and residencies. This article argues
that the adequacy of Zucman’s suggestion should be weighed against the scales
of fiscal legitimacy and calls for the establishment of a global fiscal
architecture.