Few economists can claim to have a tax named after them. Now, Gabriel Zucman is up there with James Tobin after the National Assembly in his native France passed an opposition bill in February introducing a minimum income tax on the country’s 0.01 per cent richest taxpayers, equivalent to two per cent of their wealth. The “Zucman tax”, as the left-wing MPs promoting the bill have called it, follows a proposal from the EU Tax Observatory, the unit of the Paris School of Economics headed up by the economist. Zucman continues to hold a dual professorship at the University of…

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