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美国自1981年里根总统执政以来,陆续进行了几次税制改革,其中尤以1986年的改革最为猛烈。这次税制改革之波,冲击着世界各国,究竟美国1986年税制改革的成败如何。本文拟对其作一些综合性的评价。一、美国1986年税制改革的主要成就第二,将个人所得税的最高边际税率从50%降到33%,并已从1988年起开始实施。过去,美国的个人所得税的最高边际税率曾经高达70％,这样高的边际税率,一方面阻碍了经济增长,另一方面也刺激了避税和逃税。当然,在近十多年的税制改革浪潮中,不只美国密切关注高边际税率对经济的扭曲作用,其他发达国家也把降低太高的边际税率作为改革的重点。
Since the Reagan administration in 1981, the United States has successively carried out several tax reforms, of which the reform in 1986 was the most violent. The waves of tax reform have hit all countries in the world. What is the success or failure of the 1986 tax reform in the United States? This article intends to make some comprehensive evaluation. First, the major achievements made by the United States in tax reform in 1986 Second, the highest marginal tax rate on personal income tax has been reduced from 50% to 33% and has been implemented since 1988. In the past, the highest marginal tax rate on personal income tax in the United States was as high as 70%. Such a high marginal tax rate has hindered economic growth on the one hand, and on the other has stimulated tax avoidance and evasion. Of course, not only has the United States closely followed the distorting effect of the high-marginal tax on the economy in the wave of tax reform that has taken place for more than a decade, but other developed countries have also taken the marginal reduction rate too high as the reform priority.