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The “Billionaire Wealth Tax” proposal on the California ballot this November was recently discussed extensively in articles in The New Yorker and the Sacramento Bee. The proposal was developed by Professor David Gamage and other co-authors.
From The New Yorker: “Emmanuel Saez and Gabriel Zucman … and David Gamage, a former Berkeley law professor, began working with Senator Elizabeth Warren on a wealth-tax proposal for her 2020 Presidential campaign.”; “They helped draft a proposal from Joe Biden to tax the unrealized capital gains of the richest Americans and a similar proposal from Senator Ron Wyden, of Oregon.”
From The Sacramento Bee: “Gamage drafted the language, Saez did the economic modeling…”