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美国经济学家对以收入或消费作为税基的利弊,已争论了几十年。迄今为止,美国用消费作税基的税收大大低于其他大多数西方发达国家。在1985年,20多个经济合作与发展组织的成员国从他们的消费税种取得的收入平均占其总收入的30%,而美国却只有18%。经合组织成员国的所得税收入平均占其总收入的40%,社会保障税收入平均占其总收入的26%。而美国这两项收入则分别占其总收入的43%和29%,比经合组织成员国的平均数高一些。有些人认为,对人们从社会取走的(即以消费为税基)进行课税比之对人们向社会作出的贡献(即以工作和投资收入为税基)进行课
American economists have argued for decades about the pros and cons of using revenue or consumption as a tax base. So far, the U.S. tax on consumption taxation has been significantly lower than most other developed western countries. In 1985, member states of more than 20 OECD countries received on average 30% of their total income from their consumption tax, compared with 18% in the United States. On average, income from OECD member countries accounts for 40% of their total income and Social Security taxes account for an average of 26% of their total income. The United States, on the other hand, made up 43% and 29% of their total revenues, respectively, higher than the average for OECD member countries. Some people think that people who take from the community (that is, the tax base for consumption) than the tax on people’s contribution to the community (that is, work and investment income as the tax base) class