为什么要给公司税收优惠?

伯克利—美国总统奥巴马提出将增加收入作为减少未来预算赤字的平衡计划的一部分。但他还建议大幅降低公司税率。对很多人来说,这两点是相互矛盾的:难道不是应该提高而不是降低公司税率,从而让公司为赤字削减贡献“公平份额”吗?答案是否定的。

1986年税法修订后,美国的公司税率为经合组织中最低之一。自此以后,经合组织国家纷纷降低税率以吸引外国直接投资、阻止本国公司将经营和利润移到低税的外国。英国政府最近激进地提出了将公司税率从28%降至20%的三年计划计划——到2015年,其公司税率将是经合组织最低。

如今,美国是经合组织中公司税率最高的国家。即使考虑各种扣除、豁免和其他减税条款,有效平均税率和边际税率——即公司实际支付的税率——仍高于经合组织平均值。

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