经济学家加布里埃尔·祖克曼提议对亿万富翁征收2%的最低年度财富税，以应对控股公司的税收优势，这些优势使法国亿万富翁的实际税率仅为25%，而普通公民为51%。同样，在美国，祖克曼估计最富有的400人所支付的税率为24%，而普通公民支付30%。

这一数据存在很大争议，大卫·斯普林特认为美国亿万富翁实际上承受38%的税率，而中等收入家庭仅为18%。批评者还警告说，以假设6%投资回报率为基础的2%财富税可能会不公平地惩罚缺乏现金的初创企业创始人，并随着时间的推移而升级。

其他提议甚至更为激进，托马斯·皮凯蒂建议对超过220万欧元（250万美元）的资产征收1%起步并升至20%的累进全球财富税。经济学家建议，与其充公资产并可能阻碍创新，不如堵住现有的税收漏洞，这将是一个更平衡的解决方案。

Economist Gabriel Zucman proposes a minimum annual wealth tax of 2% on billionaires to counter the tax advantages of holding companies, which allow French billionaires to pay an effective tax rate of just 25% compared to 51% for the average citizen. Similarly, in the United States, Zucman estimates the top 400 wealthiest individuals pay a 24% tax rate, whereas the average citizen pays 30%.

This data is highly contested, with David Splinter arguing that American billionaires actually face a 38% tax rate compared to only 18% for middle-income households. Critics also caution that a 2% wealth tax, which assumes a 6% investment return, could unfairly penalize cash-poor startup founders and escalate over time.

Alternative proposals are even more aggressive, with Thomas Piketty suggesting a progressive global wealth tax starting at 1% for assets over €2.2 million ($2.5 million) and rising to 20%. Rather than seizing assets and potentially discouraging innovation, economists suggest that closing existing tax loopholes would be a more balanced solution.

Source: Some billionaires pay too little tax

Subtitle: But the case for levies on wealth is unconvincing

Dateline: June 4th 2026