評論
打印
LIKE most sins, tax breaks are easier to condemn than to resist. Politicians regularly decry the inefficiency and complexity that tax breaks introduce to the overall tax system, while merrily adding to the pile. Bill Clinton created the child tax credit. George W. Bush slashed the rates on capital gains and dividends. Barack Obama created a new “American Opportunity” credit for university expenses while showering temporary tax benefits on renewable energy companies, homebuyers and employers who hired the unemployed.
如同對待眾多罪惡一樣，稅收減免譴責易，抵制難。政客們常常一邊大聲譴責稅收減免使得整個稅收系統變得低效而冗雜，一邊樂此不疲的引入更多減免政策。比爾克林頓創造了兒童課稅津貼，喬治W.布什大幅削減了資本利得和股息的稅率。巴拉克奧巴馬設立一種新的為大學花費所設的“美國機會”津貼的同時，他對可再生能源公司，買房者和雇傭失業人員的公司也提供大量暫時性的稅收優惠。
These exemptions, deductions and credits (collectively known as “tax expenditures”) will cost America’s Treasury some $1.1 trillion in forgone collections this year, reckons Donald Marron of the Tax Policy Centre (TPC), a research group. The figure climbs to $1.3 trillion when forgone payroll taxes and the cash outlays for refundable credits are included. At around 6% of GDP, they are up sharply from 4.6% in 1990. Eliminate tax expenditures, and a big chunk of the deficit would vanish.
根據一家調查組織，稅收政策中心的唐納德馬蘭所說，今年，這些免稅，減稅，補助（合計稱為稅收支出）將使美國財政部放棄1.1兆美元的稅收。若將放棄的工資稅和可退稅收抵免的現金支出包括在內，這一數字將攀升至1.3兆美元。在1990年，稅收支出大約占據了4.6%的國內生產總值，如今，這一比率驟升至6%。倘若消除稅收支出，將減少大筆赤字。
Tax expenditures now look likely to play a central role in the economic debates that are raging in this year’s election. Mitt Romney has promised to slash personal and corporate rates and pay for the cuts by eliminating tax expenditures. To fend off accusations that his plan is fiscally irresponsible and a giveaway to the rich, he has promised that it would not add to the deficit or favour the rich over the poor and the middle class.
如今看來，稅收出入似乎在今年越演越烈的總統競選中的經濟辯論里扮演了重要角色。米特羅姆尼承諾將削減個人和公司稅率并通過消除稅收支出來支付稅收削減。有人譴責他的計劃財政上并不可行，作為應對，羅姆尼承諾這一計劃既不會增加赤字，也不會偏向富人，而不顧窮人和中產階級。
A closer examination of tax expenditures, however, suggests that achieving those two goals will be difficult. The TPC reckons his plans would cost $500 billion-900 billion in 2015, depending on how the amounts are calculated. Although in aggregate there are enough tax expenditures available to cover those cuts, the totals are deceptive. For one thing, Mr Romney’s lower rates would automatically reduce the value of any tax expenditures he chose to eliminate. That is because taxing previously sheltered income yields less revenue when rates are lower. For another, Mr Romney has already ruled out touching some tax expenditures, such as the research credit, and others are highly unlikely to be eliminated, such as the fact that disabled workers don’t pay tax on some of their social security benefit.
然而，進一步審視稅收支出表明，達到這兩個目標并不容易。稅收政策中心聲稱，根據計算數量的方法不同，羅姆尼的計劃將在2015年花費5000億至9000億美元。盡管稅收支出總計足夠支付這些削減，這些總量是具有欺騙性的。就一方面來說，羅姆尼更低的稅收政策將自動減少他選擇消減的稅收支出的價值。這是因為先前的稅收政策對收入免稅，在稅率更低時稅收收入就更少了。再者，羅姆尼已經將一些稅收支出排除在外，不太可能消減諸如研究補貼稅收支出，還有比如殘疾工人并不為他們享有的一些社會保障福利繳稅。
