Expert Report On The California 2026 Billionaire Tax: Revenue, Economic, and Constitutional Analysis

Gamage, David; Galle, Brian D.; Saez, Emmanuel; Shanske, Darien

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oai:scholarship.law.missouri.edu:facpubs-2349

Expert Report On The California 2026 Billionaire Tax: Revenue, Economic, and Constitutional Analysis

Authors: David Gamage
Brian D. Galle
Emmanuel Saez
Darien Shanske
Publication date: 1 January 2026
Publisher: University of Missouri School of Law Scholarship Repository

Abstract

This report summarizes key provisions of the California Billionaire Tax Act. It also answers some frequently asked questions

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Last time updated on 28/01/2026

This paper was published in University of Missouri School of Law.

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