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.
加州亿万富翁税（40号提案）、SEIU-UHW的选票机器，以及估值陷阱Emmanuel SaezGabriel ZucmanBrian GalleCalifornia Tax & Fiscal Policy