Emmanuel Saez & Gabriel Zucman: Progressive Wealth Taxation and Billionaire Minimum Tax Research Archive ↗
Academic research papers and tax design briefs by UC Berkeley economists Emmanuel Saez and Gabriel Zucman on net-worth taxation, unrealized capital gains, and voting-control valuation floors.
Kaliforniens Milliardärssteuer (Prop 40), die Abstimmungs-Maschine von SEIU-UHW und die BewertungsfalleEmmanuel SaezGabriel ZucmanBrian GalleCalifornia Tax & Fiscal Policy