老套的税收魔术

华盛顿—美国的税收时刻——令人不寒而栗的每年四月中旬所得税申报截止期——来了又走了。美国人都知道,美国税收系统极其复杂,到处都是可以利用的漏洞。每家每户都得对国税局的审计提心吊胆。

在如此敏感的时刻,毫不奇怪,政客们又开始兜售他们的“税收改革”计划了——他们说,他们可以简化税收系统,堵上漏洞,用堵漏得到的税金来降低税率。这些方案的诱惑之处在于,其他人不再能够避税意味着你个人可以缴纳更少的税。

用当今政治讨论中越来越流行的政策术语讲,税收改革将是“收入中性”的,也就是说,它不会让预算赤字恶化或增加国民债务。更广义的潜台词是,你可以以较现在更少的花费获得当前可以得到的所有政府服务。

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