Siri Terjesen
Contributor
Siri Terjesen is a professor and associate dean at Florida Atlantic University College of Business, serves on nonprofit boards, and advises think tanks on business policy issues.
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- Opinion
Biden’s Tax on Unrealized Gains Would Be Kill Switch for Entrepreneurship
Siri TerjesenAmong the worst ideas in the Biden administration’s proposed budget is a new annual tax of at least 25% on unrealized gains for Americans with incomes and assets of over $100 million. Taxing unrealized gains is an entirely new prospect that, if the Biden administration succeeds in doing it, would penalize individuals for owning assets…

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