State budget negotiations Portland Press Herald/Getty Images

美国的税收改革和预算赤字

坎布里奇—一年多来,美国众议院共和党领袖一直在竭尽全力制定个人和公司税重大改革方案。随着2018年选举的临近,众议院共和党决定要拿出一揽子改革方案,送参议院表决执行。

这份改革方案与1986年实施的上一次重大税改截然不同。1986年税收改革法的重点是个人所得税,最高个人所得税率从50%下调到28%,同时也降低了较低收入纳税人的税率。由此导致的税收收入下降通过税收抵扣和其他会计规则抵消,最终形成了一个在每个所得水平上都实现税收收入中性的改革,并且是在考虑到降低税率对提高经济增长和应税所得的效应之前实现。

1986年以来的30年中,高收入纳税人所得税率大幅提高,从28%增长到39.6%,而他们的投资收益还要额外缴纳3.8%的税收。国会预算办公室(CBO)对1979年至2013年间税收的详细研究表明,尽管收入分布的每一个五分位的有效税率都有所下降,但对于收入分布最顶层的1%纳税人,税率大大高于35年平均水平。

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