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.
El impuesto a los multimillonarios de California (Proposición 40), la máquina de iniciativas de SEIU-UHW y la trampa de la valoraciónEmmanuel SaezGabriel ZucmanBrian GalleCalifornia Tax & Fiscal Policy