预算承压之下，美国各州在“向富人征税”问题上陷入分裂

Core Viewpoint - Several U.S. states are considering tax increases on millionaires and billionaires to address budget deficits, with proponents arguing that the additional revenue could support public services without burdening the middle class, while opponents warn of potential negative consequences such as wealthy individuals relocating to states with lower taxes [2][3][9]. Group 1: Tax Proposals and State Actions - Washington and Rhode Island governors support creating a special tax bracket for millionaires to address budget deficits [3][14]. - Massachusetts has already implemented an additional tax on incomes over $1 million, raising over $5 billion for education and transportation [4][15]. - Michigan is proposing a 5% tax on incomes over $500,000 to fund public education [5][16]. Group 2: California's Wealth Tax Initiative - California is proposing a radical wealth tax that would impose a one-time 5% tax on residents with a net worth over $1 billion, potentially generating over $100 billion in revenue [6][17]. - The number of billionaires in California has increased from 172 in 2019 to 255 in 2024, indicating a growing wealth concentration [6][17]. - Some billionaires are relocating to states with more favorable tax conditions, raising concerns about the impact of the proposed wealth tax on California's budget [10][21]. Group 3: Overall Tax Trends and Economic Implications - Despite some states pushing for higher taxes on the wealthy, the overall trend in the U.S. is towards tax reductions, with eight states lowering their top marginal tax rates this year [9][20]. - The highest 1% of earners in California contribute an average of 45% of the state's income tax revenue, making the state vulnerable if these individuals leave [10][21]. - The trend of remote work post-pandemic has made it easier for high-income individuals to relocate, further complicating state tax strategies [9][20].