公司税竞争

伯克利—公司税改革已成为未来几个月中美国国会有可能出现跨党派行动的一个领域。但一些关于正确方向的基本问题仍然没有解决。

一个广泛的一致是你美国公司税制度大有问题。税率太高,税基太窄,管理成本太高,充斥着各种扭曲决定、伤害经济的免税、扣减和优惠。

尽管税率很高,但公司税收入占政府收入比相对较低,这部分是因为越来越高比例的营业收入——目前为30%多——经过所谓的“转递”(pass-through)企业组织,不需要缴纳公司税。事实上,大部分公司税收入是由少数大型跨国公司缴纳的,它们的利润一大半来自海外分支。

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