التنافس على ضريبة الشركات

بيركلي ــ لقد برز إصلاح ضريبة الشركات كمجال للعمل الحزبي الثنائي المحتمل في الكونجرس الأميركي على مدى الأشهر القليلة المقبلة. ولكن الأسئلة الجوهرية حول النهج الصحيح تظل قائمة.

وهناك اتفاق واسع النطاق على أن نظام ضرائب الشركات في الولايات المتحدة معيب للغاية. فمعدله مرتفع للغاية؛ وقاعدته ضيقة للغاية؛ وإدارته مكلفة؛ وهو مثقل بالائتمان، والخصومات، والأفضليات الخاصة التي تشوه القرارات وتلحق الضرر بالاقتصاد.

وبرغم المعدل المرتفع، فإن عائدات الضرائب على الشركات تشكل حصة صغيرة نسبياً من الإيرادات الحكومية، ويرجع هذا جزئياً إلى حصة متزايدة من العائدات التجارية الإجمالية ــ والتي تتجاوز 30% حاليا ــ تتدفق عبر ما يسمى منظمات "التمرير" التجارية، والتي لا تخضع لضريبة الشركات. والواقع أن أغلب إيرادات ضريبة الشركات يسددها عدد قليل من الشركات الكبرى المتعددة الجنسيات والتي تكسب أكثر من نصف دخلها من عملياتها الخارجية.

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