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.
California's Billionaire Tax (Prop 40), SEIU-UHW's Ballot Machine, and the Valuation TrapEmmanuel SaezGabriel ZucmanBrian GalleCalifornia Tax & Fiscal Policy