David S. Miller (Proskauer Rose LLP), Sean Webb (Proskauer), & Bowon Koh have posted The Democratic Tax Proposals on SSRN. Here is the 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.
