谁需要统一税率?

华盛顿特区——统一税率体系是对所有纳税者实行单一税率的个人所得税体系,美国共和党总统候选人异口同声地支持统一税率,而反对者则喋喋不休地强调为什么为了给富人减税而给穷人增税是个坏主意。但如果统一税率真的那么糟糕,为什么还有那么多国家实行统一税率?

仔细研究就会发现,主要是东欧的后共产主义国家和世界各地的小国采用统一税率。主要有三种理由促使它们这么做。首先,有些国家太过贫困并且缺乏国内资金,它们选择降低税率吸引外国投资。还有些国家太小、税收效率太低,担负不起累进制税率。最后,有些国家太过腐败,需要大幅度降低富人的税率才能让他们交税。

美国和其他发达国家一样(尚)不存在上面提到的问题,因此不清楚为什么要实行统一税率。

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