{"title":"民主党的税收提案","authors":"David S. Miller, B. Koh, Sean Webb","doi":"10.2139/ssrn.3474471","DOIUrl":null,"url":null,"abstract":"This paper summarizes and analyzes the recent tax proposals offered by the presidential candidates and other prominent Democrats, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased income tax rates, and increased gift and estate taxes.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Democratic Tax Proposals\",\"authors\":\"David S. Miller, B. Koh, Sean Webb\",\"doi\":\"10.2139/ssrn.3474471\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper summarizes and analyzes the recent tax proposals offered by the presidential candidates and other prominent Democrats, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased income tax rates, and increased gift and estate taxes.\",\"PeriodicalId\":132443,\"journal\":{\"name\":\"European Economics: Political Economy & Public Economics eJournal\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-11-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Economics: Political Economy & Public Economics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3474471\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Economics: Political Economy & Public Economics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3474471","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This paper summarizes and analyzes the recent tax proposals offered by the presidential candidates and other prominent Democrats, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased income tax rates, and increased gift and estate taxes.
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