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里根税制改革的实质在我们分析里根减税的意图之前,首先看看这项新税法的主要内容(从减税数量上观察)颇有益处。1.该项税收法案在降低个人边际税率的同时,把大约600万有所得的人移到新税法规定的贫困线以下。2.个人适用税率的降低以及标准扣除额的提高,使美国政府在1987～1991年间损失3600亿美元;因公司税率的降低也要损失财政收入1160亿美元。3.要在今后5年内补偿将近5000亿美元的财政损失,主要措施就是扩大税基:(1)从取消的投资税收抵免为主的影响投资支出的条款中,
The essence of Reagan’s tax reform Before we analyze Reagan’s tax cuts, it is helpful to first look at the main elements of the new tax law, as viewed from the amount of tax cuts. 1. The tax bill, while reducing the individual marginal tax rate, moves about 6 million people who have received income below the poverty line set by the new tax code. 2. The reduction in the tax rates applicable to individuals and the increase in standard deductions led the U.S. government to lose 360 billion U.S. dollars from 1987 to 1991 and 116 billion U.S. dollars in fiscal revenue because of the reduction in corporate tax rates. 3. To compensate nearly 500 billion U.S. dollars for financial losses in the next five years, the main measure is to expand the tax base: (1) Among the provisions that affect investment expenditures, mainly the tax deductible investment tax,