Proposition 40, California’s proposed billionaire tax, is a one-time 5 percent levy that addresses a significant one-time emergency, namely the cuts made to the healthcare system by the so-called “One...

Progressive laureates say November ballot measure could ‘start reining in the power’ of ultra-wealthy

Voters will soon decide whether to tax billionaires to pay for essential services. Do the arguments against this wealth tax add up?

The Treasury Department released rules that would prevent schools with race-based programs from qualifying for tax-exempt status, a threat to both higher education and other private schools.

This explainer describes tools that the IRS may use to investigate nonprofits and offers practical steps nonprofits can take to prepare for and respond to IRS scrutiny.

Taxing Dynasties, Brian Galle, UC Berkeley School of Law<br>David Gamage, University of Missouri School of Law<br>Bob Lord, Institute for Policy Studies, <a href="https://doi.org/10.58112/uplr.174-5.2...

Taxing the accumulated wealth of America’s ultrarich should be a top tax-reform priority for the next administration. To be sure, there are other low-hanging tax-policy fruit, such as reversing…

Understand California's Proposition 40, the proposed one-time billionaire wealth tax, and its potential impacts on the state.

Beijing's move to tax offshore trusts, long used by China's ultra-rich to hold money, has set off a rush to lawyers and a scramble for cash.

The party’s executive board broke with several labor unions and Gavin Newsom on the measure.

In the aftermath of Moore v. United States, there has been a modest rise in interest in U.S. consumption taxes, not only for revenue raising but as a response to inequality. This Article argues that t...

As California billionaires flee to Florida or fund the fight against Prop 40, LeBron's decision adds a new wrinkle to the tax reckoning.

The top 0.1 percent hold $1 of every $6 in US private wealth, much of it untaxed due to tax deferral. A proposal aims to change that.

Lawmakers should close the loopholes that enable buy-borrow-die. Punishing borrowers won’t work.

America's oligarchs guard their hoards jealously—but there may be a way in.

After months of silence over the proposal, Newsom cheered its passage Wednesday. But his administration has not said if it plans to begin drafting proposals before his term ends.

University of California, Berkeley is hiring. Apply now!

Jeff and Scott chat with Brian Galle about his new paper, How to Tax the Ultrarich.&nbsp; Most proposals that seek to tax the very wealthy differently eliminate the principle of realization, such as w...

America's oligarchs guard their hoards jealously—but there may be a way in.