Article content As part of the United States’ budget proposals for fiscal year 2022, President Joe Biden last week formally introduced his tax plan that would raise taxes on wealthy Americans and large corporations. On the same day, the U.S. Treasury released its Green Book, a 114-page detailed explanation of the tax proposals contained within the budget. On the personal tax side, there are a couple of changes of note: an increase to the top U.S. federal marginal tax rate and the elimination of the preferential tax rate on capital gains for the wealthiest income earners. We apologize, but t...