This tax would be collected by their respective residence countries. Mr. Zucman was one of the authors of that report. The proposal commissioned by the Brazilian government is similar, suggesting that individuals with over USD 1 billion in wealth pay an annual minimum tax of 2 percent of that wealth.Jul 9, 2024 https://www.google.com/search?client=firefox-b-d&q=2%25+tax+proposal+for+the+super+rich..+over+one+billion https://www.wilsoncenter.org/blog-post/brazils-proposal-tax-super-rich $250B/year estimate return