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比利时的经营者非常羡慕他们美国的伙伴,因为依照比利时的最高税率,要将收入每一增加部分的87％上交给国家,而在美国仅上交国家38％,这其中还包括了地方所得税。现在,许多西方发达国家都试图通过降低最高所得税率的办法来进一步调动经营者的积极性。除美国外,英国在1979年将它的最高边际税率从83％削减到了60％,新西兰的最高边际税率也从66％降到了48％。但是,高收入的4个国家即日本、比利时、瑞典和荷兰的最高税率仍然高于70％。日本前不久提出要把税率从77％降到65％,与之相反,荷兰的最高税率最近却从60％提高到72％。
The Belgian operators envied their American counterparts because 87% of each incremental part of their income is paid to the country in accordance with the highest rate in Belgium, while only 38% of the country is paid in the United States, which also includes the local income tax . Now, many western developed countries try to further mobilize their enthusiasm by lowering the maximum income tax rate. In addition to the United States, the United Kingdom cut its top marginal tax rate from 83% to 60% in 1979 and New Zealand’s top marginal tax rate dropped from 66% to 48%. However, the top four countries with high incomes, Japan, Belgium, Sweden and the Netherlands, still have the highest tax rates above 70%. Not long ago, Japan proposed lowering the tax rate from 77% to 65%. In contrast, the highest tax rate in the Netherlands recently increased from 60% to 72%.