State budget negotiations Portland Press Herald/Getty Images

Riforma fiscale e deficit di bilancio in America

CAMBRIDGE – I leader del partito repubblicano della Camera dei rappresentanti degli Stati Uniti lavorano duramente da oltre un anno per ideare una grande riforma sulle imposte personali e societarie. Con l’avvicinarsi delle elezioni nel 2018, i repubblicani sono determinati a presentare il pacchetto di riforme e a inviarlo al Senato per la sua attuazione.

La riforma sarà molto diversa dall’ultima principale revisione fiscale entrata in vigore nel 1986. La Tax Reform Act del 1986 ha posto l’attenzione sull’imposta sul reddito, riducendo l’aliquota più alta dal 50% al 28% e tagliando le aliquote per i contribuenti dal reddito più basso. La perdita di ricavi è stata controbilanciata dalle modifiche nelle detrazioni fiscali e altre regole contabili, producendo una riforma neutrale dal punto di vista dei ricavi a ogni livello di reddito, anche senza tenere in considerazione gli effetti delle aliquote fiscali più basse sulla crescita economica in aumento e sui redditi imponibili.

Nei 30 anni dal 1986, le aliquote fiscali per i contribuenti dal reddito elevato sono aumentate in maniera significativa, dal 28% al 39,6%, con una tassa extra del 3,8% sui redditi da investimenti dei contribuenti. Uno studio dettagliato del Congressional Budget Office (CBO) sulle tasse nel periodo tra il 1979 e il 2013 è giunto alla conclusione che mentre l’aliquota effettiva è scesa in ogni quintile della distribuzione del reddito, è salita ben al di sopra della media di 35 anni per i contribuenti che rientrano nell’1% migliore della distribuzione del reddito.

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