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我认定扩大税基是现行所得税改革运动的特点,这对读者来说不会感到惊讶,但是,我认为改革在降低所得税对再分配的影响方面未免走得过远了。除了在两次世界大战及战后很短一段时期内,美国税制的累进性从来就不十分明显。在过去的20多年中,其累进程度已经降低,只是1986年的税收改革法令颁布后才略为扭转了这种局面。因而,在改进税收制度的公平性方面,我们还有很长的道路要走。我相信在不实行有损于经济刺激的惩罚性税率的情况下,是能够实现这一点的。
I think it is not surprising to our readers that expanding the tax base is a feature of the current income tax reform movement. However, I think it is too far removed from the reform efforts to reduce the impact of income tax on redistribution. Except during the two world wars and shortly after the war, the progressiveness of the U.S. tax system has never been obvious. In the past 20 years or so, the degree of its progressiveness has been reduced. Only after the promulgation of the tax reform act in 1986 slightly reversed this situation. Therefore, we still have a long way to go to improve the fairness of the tax system. I believe that this can be achieved without the imposition of a punitive tax rate that is detrimental to economic stimulus.