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美国于2013年3月1日自动启动了赤字削减机制,这让刚刚从“财政悬崖”的政治辩论和担忧中缓了一口气的美国专家和民众又紧张起来。与美国削减赤字的努力相伴的是此起彼伏的对美国税制改革的讨论与动议。随着美国财政赤字规模的不断扩大和不确定的长期预算前景,美国税收体制产生的税收规模越来越不足,而且税源流失情况严重,大量的公司尤其是跨国公司所得未被有效课税。鉴于此,曾担任奥巴马总统竞选团队税收政策顾问的Reuven S. Avi-Yonah教授撰写了《对奥巴马第二任期及以后美国税制改革的建议》一文,认为美国税收制度应进行新一轮改革,并提出了长期、中期和短期的改革建议。
The United States automatically initiated the deficit reduction mechanism on March 1, 2013, which has tightened the U.S. experts and people who have just breathed a sigh of relief from the “fiscal cliff” political debate and fears. Accompanied by the U.S. efforts to reduce the deficit are the discussions and motions of the U.S. tax reform one after another. With the continuous expansion of the fiscal deficit in the United States and uncertain long-term budget prospects, the scale of tax revenues generated by the U.S. tax system has become increasingly inadequate and the tax revenue source has been exacerbated. As a result, large numbers of companies, especially multinational corporations, have not been effectively taxed. In view of this, Professor Reuven S. Avi-Yonah, a former Tax Advisor to the Obama presidential campaign team, wrote a “Proposal for Obama’s Second Term and Future U.S. Tax Reform,” arguing that the U.S. tax system should undergo a new round of reform and Proposed long-term, medium and short-term reform proposals.