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美国税收改革的特点

美国剑桥—大规模税收改革是美国2017年日程的重点。共和党控制的众议院已经准备多年,拟定了修改企业和个人所得税法的详细方案。如今,共和党在参议院也已经获得多数,并赢下了白宫,这些计划可能成为立法行动的基础。

公司税收改革方案尤其重要。我认为这将给企业投资带来非常有利的影响,提高生产率和总体经济增长。新税收规则也将给外国经济体带来重要影响。

目前,改革方案仍然远非板上钉钉,但其特征已经相当明显,包括四个重要要素。

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