美国总统布什将新一轮联邦税法全面改革作为其第二届任期工作的重中之重。但是,美国联邦税法“复杂化、低效率、欠公平、透明度差、不稳定和不可预见性”的严重痼疾并没有得到有效改善与解决。专家听证会和社会各界提出了5种税改方案,以权衡各方利益。 U.S. President Bush takes the new round of federal tax reform as the top priority of his second tenure. However, the serious crippling of the federal tax laws in the United States, which is “complicated, inefficient, inequitable, poorly transparent, unstable and unpredictable”, has not been effectively improved and resolved. Expert hearings and the community put forward five kinds of tax reform programs to balance the interests of all parties.