作者：艾米·皮基（Aimee Picchi）
艾米·皮基是哥伦比亚广播公司（CBS）MoneyWatch的副主编，负责报道商业和个人理财。她此前曾在彭博新闻社工作，并为《今日美国》《消费者报告》等全国性新闻媒体撰稿。
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艾米·皮基
更新时间：2026年3月26日 / 美国东部时间上午7:28 / 哥伦比亚广播公司新闻
随着财富税在美国各地获得关注，参议员伊丽莎白·沃伦（Elizabeth Warren）正在提出一项新法案。这位马萨诸塞州民主党议员表示，该法案将通过对资产超过5000万美元的人群征收新税，为联邦政府筹集数万亿美元收入。
该法案名为《2026年超级百万富翁税法案》（Ultra-Millionaire Tax Act of 2026），将对资产超过5000万美元的家庭和信托的净资产征收每年2%的税，并对亿万富翁的财富额外征收1%的税。为阻止超级富豪为避税而离开美国，该法案还提议对资产超过5000万美元且放弃美国公民身份的人征收40%的”离境税”。
该法案与沃伦2021年提出的法案类似。自那以来，美国最富裕家庭的财富大幅增长，而数百万低收入和中等收入家庭仍面临经济拮据的问题。
加州大学伯克利分校经济学家伊曼纽尔·赛兹（Emmanuel Saez）和加布里埃尔·祖克曼（Gabriel Zucman）（他们因研究经济不平等问题而闻名）的最新分析显示，沃伦的这项法案将在未来十年内筹集6.2万亿美元，比她2021年提出的财富税预测金额高出一倍多。
这一更高的预估是由于该国最富裕家庭的财富不断增加。据进步组织政策研究所（Institute for Policy Studies）称，截至今年9月，美国905位亿万富翁的总资产达7.8万亿美元，较去年增长了25%以上。
沃伦在给哥伦比亚广播公司新闻的声明中表示：”虽然百万富翁和亿万富翁变得越来越富有，但普通家庭却被一个不公平的经济体系压榨。我的法案关乎基本公平，要让超级富豪支付他们应承担的份额。政府应该停止只倾听最富有的人的声音，开始为劳动人民服务。”
该法案在参议院有10位民主党共同提案人，其中包括马里兰州参议员克里斯·范霍伦（Chris Van Hollen）；在众议院，华盛顿州众议员普拉米拉·贾亚帕尔（Pramila Jayapal）是主要提案人，宾夕法尼亚州众议员布兰登·博伊尔（Brendan Boyle）是联合提案人，共有39位民主党共同提案人支持。
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贾亚帕尔在声明中说：”我们生活在世界上最富有的国家，但财富却高度集中在一小群人手中。这项税收将为美国各地的社区提供数万亿美元的医疗保健、教育、清洁能源、住房等资金，以改善人们的生活。”
美国各州的财富税情况
尽管由于国会两党分歧，该立法不太可能通过，但美国一些州已经成功推进了对富人的新税。例如，马萨诸塞州在2023年通过了一项法律，对年收入超过100万美元的人群征收4%的税；而加州选民可能在今年晚些时候有机会考虑一项亿万富翁税。
华盛顿州最近也通过了一项百万富翁税，纽约市市长佐伦·曼达尼（Zohran Mamdani）希望对年收入超过100万美元的居民额外征收2%的税。
皮尤研究中心（Pew Research Center）2025年的一项民调显示，近60%的受访者认为年收入超过40万美元的家庭应适用更高的税率。
然而，研究人员发现，美国的税收制度总体上正朝着相反方向发展。赛兹和祖克曼在2025年的研究论文中指出，《福布斯》400位最富有的人缴纳的实际税率低于所有其他美国纳税人。
宾夕法尼亚州众议员、众议院财富税法案共同提案人博伊尔在给哥伦比亚广播公司新闻的声明中说：”秘书不应该比首席执行官缴纳更高的税率。现行税法对劳动人民和中产阶级是不公平的。”
6.2万亿美元可以用于哪些方面
沃伦办公室表示，财富税筹集的资金可用于提供多项社会服务，包括负担得起的儿童保育、全民带薪家庭假和免学费社区学院。
沃伦还表示，这些资金还将用于将医疗保险资格年龄从目前的65岁降至55岁。医疗保健费用往往是老年工人失业后但尚未达到医疗保险资格年龄时的经济难题。
超级富豪会逃离美国吗？
关于财富税的一个长期争议是，更高的税率是否会促使富裕的美国人迁往低税州或国家。持这种观点的人认为，百万富翁和亿万富翁可以轻松搬迁到税收更优惠的地区，从而剥夺政府的税收收入。
但一些研究发现，百万富翁实际上比收入较低的人群更不容易搬迁。斯坦福大学研究人员对税收数据的分析显示，在拥有至少100万美元收入的50万户家庭中，只有2.4%迁移到了另一个州，而普通人群的这一比例为2.9%。
赛兹和祖克曼在对新法案的分析中估计，沃伦的财富税将影响约26万户美国家庭。经济学家们得出结论，通过审计和信息报告进行的强有力联邦执法可能会限制最富裕家庭的逃税和避税行为。
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As wealth taxes gain traction, Warren proposes levy on the ultra-rich
By
Aimee Picchi
Aimee Picchi Associate Managing Editor, MoneyWatch
Aimee Picchi is the associate managing editor for CBS MoneyWatch, where she covers business and personal finance. She previously worked at Bloomberg News and has written for national news outlets including USA Today and Consumer Reports.
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Aimee Picchi
Updated on: March 26, 2026 / 7:28 AM EDT / CBS News
Aswealth taxes gain traction around the U.S., Sen. Elizabeth Warren is introducing a new bill that the Massachusetts Democrat said would raise trillions in federal revenue by placing new levies on people worth over $50 million.
The bill, called the Ultra-Millionaire Tax Act of 2026, would impose an annual 2% tax on the net worth of households and trusts over $50 million, and an additional 1% tax on the wealth of billionaires. To deter the ultra-rich from leaving the U.S. to avoid the new tax, the bill also proposes a 40% “exit tax” on anyone worth more than $50 million who renounces their American citizenship.
The bill is similar to one that Warren introducedin 2021. Since then, the fortunes of America’s wealthiest families have soared, while millions of low- and middle-income families continue to face an affordability crunch.
Warren’s bill would raise $6.2 trillion over the next decade, or more than double the amount that was forecast when Warren proposed her 2021 wealth tax, according to a new analysis by University of California, Berkeley, economists Emmanuel Saez and Gabriel Zucman, who are renowned for their work on economic inequality.
The higher estimate is due to the rising wealth of the country’s richest families. As of September, the nation’s 905 billionaires were worth a combined $7.8 trillion, an increase of more than 25% from a year earlier,according to the progressive Institute for Policy Studies.
“While multi-millionaires and billionaires are getting richer and richer, families are getting squeezed by a rigged economy,” Warren said in a statement to CBS News. “My bill is about basic fairness and making the ultra-wealthy pay their fair share. It’s time for the government to stop listening to the richest of the rich and start working for working people.”
The bill has 10 Democratic co-sponsors in the Senate, including Sen. Chris Van Hollen of Maryland; in the House, Rep. Pramila Jayapal of Washington is the lead sponsor, with Rep. Brendan Boyle of Pennsylvania as co-lead, backed by 39 Democratic co-sponsors.
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“We live in the richest country in the world, but that wealth is incredibly concentrated in a tiny group of people,” Jayapal said in a statement. The tax would provide “trillions of dollars in health care, schools, clean energy, housing and more to improve lives in communities across America.”
Wealth taxes across the U.S.
While the legislation is unlikely to pass amid the partisan divide in Congress, it comes as some U.S. states have succeeded in advancing new taxes on the rich. Massachusetts, for instance, passed a law in 2023 that applies a 4% tax to people earning over $1 million, while California voters may get a chance to consider abillionaire tax later this year.
Washington state also recently passed a millionaires’ tax, while New York City Mayor Zohran Mamdani wants to add a 2% tax on residents who earn over $1 million.
Almost 60% of respondents to a 2025 poll by the Pew Research Center said tax rates should be higher on households with more than $400,000 in income.
Despite such support, the U.S. tax system has generally gone in the other direction, researchers have found. People on Forbes’ list of the 400 richest Americanspaid a lower effective tax rate than all other U.S. taxpayers, Saez and Zucman found in a 2025 research paper.
“A secretary shouldn’t pay a higher tax rate than the CEO. The current tax code is rigged against working people and the middle class,” Rep. Boyle of Pennsylvania, a co-sponsor of the House wealth tax bill, said in a statement to CBS News.
What $6.2 trillion could pay for
The money raised by Warren’s wealth tax could pay for a host of social services, including affordable childcare, universal paid family leave and tuition-free community college, her office said.
It would also cover lowering the Medicare eligibility age to 55, down from the current 65, according to Warren. Health care costs are often a financial issue for older workers who lose their jobs but who haven’t yet reached the age to qualify for Medicare.
Would the ultra-wealthy flee the U.S.?
One longstanding debate over wealth taxes is whether higher rates would spur an exodus of affluent Americans moving to lower-tax states or countries. Under this view, multimillionaires and billionaires could easily afford to relocate to more favorable tax jurisdictions, depriving governments of revenue.
But some research has found that millionaires actually are less likely to move than people lower down the income ladder. One analysis of tax data by Stanford University researchers found that, of the 500,000 households with at least $1 million in income, only 2.4% migrated to another state. That compared with 2.9% for the general population.
About 260,000 U.S. households would be subject to Warren’s wealth tax, Saez and Zucman estimated in their analysis of the new bill. Strong federal enforcement through audits and information reporting would likely limit tax evasion and avoidance by the richest households, the economists concluded.
Edited by Alain Sherter
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