Ameriški predlog zakona o davku na premoženje “ultra-milijonarjev”

Medtem ko progresivna kongresnica Alexandra Ocasio-Cortez predlaga zakon, ki bi dvignil najvišjo mejno stopnjo dohodnine na 70% za dohodke nad 10 mio dolarjev letno, pa progresivna senatorka (in bodoča kandidatka za demokratsko nominacijo za predsedniške volitve 2020) predlaga uvedbo davka na premoženje zgornjega 0.1% gospodinjstev. Davek bi zajel 75,000 najbolj bogatih gospodinjstev. Tista s premoženjem nad 50 mio dolarjev bi plačala letno 2% davek, tista s premoženjem nad 1 milijardo dolarjev pa 3%. Ta davek bi predvidoma v proračun letno prinesel okrog 275 milijard dolarjev. Predlog predvideva tudi t.i. “izhodni davek”: tisti, ki bi se odpovedali ameriškemu državljanstvu, da bi se izognili plačilu davka, bi si to pravico “kupili” s 40% davkom na premoženje.

Progresivni ekonomisti od Pikettyja, Milanovica, Zucmana, Saeza, Krugmana itd. naprej, oba predloga soglasno pdpirajo.

Bomo videli, kaj se bo iz tega skuhalo. Če bo Trump še naprej nadaljeval s svojo tako učinkovito politiko uničevanja priljubljenosti republikancev, imajo Warrenova, Sanders ali kdo tretji precej možnosti za zmago na predsedniških volitvah 2020, demokrati pa možnost prevzema tudi večine v Senatu. Kar pomeni odprta vrata za uresničitev predlogov progresivnih demokratov.

The Ultra-Millionaire Tax taxes the wealth of the richest Americans. It applies only to households with a net worth of $50 million or more-roughly the wealthiest 75,000 households, or the top 0.1%. Households would pay an annual 2% tax on every dollar of net worth above $50 million and a 3% tax on every dollar of net worth above $1 billion. Because wealth is so concentrated, Saez and Zucman project that this small tax on roughly 75,000 households will bring in $2.75 trillion in revenue over a ten-year period. The Ultra-Millionaire Tax would impose:

  • Zero additional tax on any household with a net worth of less than $50 million (99.9% of American households)
  • 2% annual tax on household net worth between $50 million and $1 billion
  • 1% annual Billionaire Surtax (3% tax overall) on household net worth above $1 billion

 The Ultra-Millionaire Tax also includes strong anti-evasion measures, including but not limited to:

  • a significant increase in the IRS enforcement budget; 
  • a minimum audit rate for taxpayers subject to the Ultra-Millionaire Tax; 
  • a 40% “exit tax” on the net worth above $50 million of any U.S. citizen who renounces their citizenship; and
  • systematic third-party reporting that builds on existing tax information exchange agreements adopted after the Foreign Account Tax Compliance Act.

Letter from Saez and Zucman with a revenue estimate for the proposal can be read here.

Letters on the constitutionality of the proposal can be read here

Vir: Elizabeth Warren

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