ECONOMY AND FINANCE HOW TO TAX A BILLIONAIRE An advocacy tool against tax privileges for the super-rich Christoph Trautvetter May 2024 Less inequality is necessary for sustainable development and stable democracies. States play an important role in reducing inequality. They do so through pro-poor spending and regulation, but also through taxes. But some taxes and even entire tax regimes do not actually reduce inequality. Tax privileges for the super-­rich make many tax regimes less progressive then they could and should be, but are often overlooked. Using the example of typical super-rich individuals and billionaires helps to make the tax privileges visible. Three country examples show how this can be the basis for an easy-to-do and easy-to-com­municate advocacy tool to address tax privileges as a source of inequality.