バイデン政権の租税政策に関するリンクをコピペ

米国バイデン政権の経済対策については日本でもよく報じられているが、Paul Caron TaxProfBlogに租税政策に関するかなりの記事のリンクが張ってあったので、コピペする。

• ABA Journal, Is the Proposed Wealth Tax Constitutional?
• Axios, Manchin Waffles on Billionaire Tax
• Axios, Pelosi Expects “Billionaire’s Tax” to Pay For Biden Social Spending
• Bloomberg, Biden Tax Plan Gets Tossed Into Shredder in Hunt for New Revenue
• Bloomberg, Democrats Target ‘Buy, Borrow, Die’ With Their Billionaire Tax Plan
• Bloomberg, Democrats Unveil a Corporate Minimum Tax, Eyeing $400 Billion
• Bloomberg, Democrats’ Billionaire Tax Plan Puts About 700 People in Its Sights
• Bloomberg, The Global Minimum Tax in a Time of Climate Crisis
• Bloomberg, Trump Tax Cuts Set to Win Staying Power as Democrats Drop Plans

• Bloomberg editorial, A Last-Minute Free-for-All Is No Way to Do Tax Reform
• Center for American Progress, 4 Facts That Disprove Opponents’ Claims About Biden’s Tax Compliance Proposal
• CNBC, If the Billionaire Tax Survives, It May Face Legal Challenges. Here’s Why.
• Forbes, Hey President Biden - What Are You Doing On Estate Taxes?
• Forbes, How Much Elon Musk And Jeff Bezos Saved After Joe Manchin Scuttled Democrats’ Tax Proposal
• Forbes, Retirement, Death Tax, Bank Reporting Provisions Stripped From Reconciliation Bill For Now
• Forbes, Uber-Wealthy Taxes Could Get In The Way Of Real Tax Reform
• Jeff Hoopes (UNC), What Do Academic Accountants Think of Senator Warren’s “Real Corporate Profits Tax”?
• Inequality.org, Five Charts on Taxing Wealth to Pay for the Build Back Better Agenda
• Inequality.org, How South Dakota Became a Tax Haven for the Super-Rich
• Inequality.org, Let’s Make the Most of This ‘Tax Billionaires’ Moment
• Inequality.org, Subway’s Sandwich Mogul Meets — and Beats — the IRS
• New York Times, How Biden’s $2 Trillion in Tax Increases Target Companies and the Rich
• New York Times, How Democrats Would Tax Billionaires to Pay for Their Agenda
• New York Times, Hunting for Money, Democrats Rush to Rewrite Tax Code
• New York Times, Is the Billionaire Tax Legal?
• New York Times, Late Night Supports Democrats’ Plan to Tax the Richest of the Rich
• New York Times, The New Billionaire Tax in Democrats’ Sights
• New York Times, Proposed Tax on Billionaires Raises Question: What’s Income?
• New York Times, A Wealth Tax
• New York Times op-ed (Jesse Eisinger),  A Billionaire’s Tax Isn’t as Crazy as It Sounds
• New York Times op-ed (Paul Krugman), Tax the Rich, Help America’s Children
• Newsweek, 'Billionaire Tax' Stirs Fresh Discord Among Democrats as Clock Ticks Down to Deal Deadline
• Politico, Ron Wyden Takes a Buzzer-Beating Shot at Billionaires
• Politico, Will Wyden's New Wealth Tax Survive the Courts?
• Politico: Wyden Fills in Details For 'Billionaires Income Tax'
• Roll Call, Wyden Details Proposed Tax on Billionaires’ Unrealized Gains
• Dan Shaviro (NYU), New Minimum Tax Proposal For Companies' Book Profits 
• TaxVox, The Child Tax Credit Could Be A Lifeline For Puerto Rican Families—But Only If They File
• TaxVox, Gaming The SALT Cap May Be Congress’s Worst Tax Idea Of The Year
• TaxVox, How The Democrats’ New Millionaire Surtax Would Work
• TaxVox, Looming R&D Capitalization Would Hit Manufacturing And Tech Sectors Hardest
• TaxVox, Ways and Means GILTI Reform Proposal Closely Tracks OECD/G-20 Pillar 2
• TaxVox, Wyden’s Billionaire Income Tax Is Ambitious But Problematic
• Wall Street Journal, Billionaire Tax Faces Likely Constitutional Challenge
• Wall Street Journal, Corporate Minimum Tax Resurfaces as Democrats Hunt for Money
• Wall Street Journal, Democrats Consider Tax Cuts for Many High Earners in New York, New Jersey and California
• Wall Street Journal, Tax on Billionaires’ Unrealized Gains Will Likely Be in Budget Package, Democrats Say
• Wall Street Journal, Taxing Billionaires to Pay for Biden’s Agenda: What to Know About the Democrats’ Plan
• Wall Street Journal, Who Could Pay More With a 15% Corporate Minimum Tax? Not Just Amazon
• Wall Street Journal editorial, The Democrats’ Wealth-Tax Mirage
• Wall Street Journal op-ed (Clifford Asness), Biden’s Real Tax Target Isn’t the Superrich
• Wall Street Journal op-ed (Dan Palmer & David Williams), The Democrats’ Tax Plan Would Sink Real Estate
• Washington Post, Billionaire Tax Out, Corporate Minimum Tax In: Where the White House Landed on Tax Plans
• Washington Post, Democrats Move to Finalize New ‘Billionaire’ Tax Proposal, Targeting 700 Wealthiest Americans As Key Source of Revenue For Spending Plan
• Washington Post: Democrats’ Billionaire Tax Would Heavily Target 10 Wealthiest Americans, But Alternative Plan Is Emerging
• Washington Post op-ed (Catherine Rampell), The GOP Rebrands Itself As the Party Of Tax Cheats
• Washington Post op-ed (Henry Olsen), Biden’s Latest Tax-the-Rich Scheme Would Be an Unworkable and Possibly Unconstitutional Mess