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.
L’impôt californien sur les milliardaires (Prop. 40), la machine référendaire du SEIU-UHW, et le piège de la valorisationEmmanuel SaezGabriel ZucmanBrian GalleCalifornia Tax & Fiscal Policy