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In fact, people who are against tax in general ought to be less hostile to inheritance taxes than other sorts.
實際上，反對稅收的人總的來說，對繼承稅比對其他稅應該少一些敵意。
However disliked they are, they are some of the least distorting.
不管它們多么不受待見，它們是最不扭曲的一些稅種。
Unlike income taxes, they do not destroy the incentive to work - whereas research suggests that a single person who inherits an amount above $150,000 is four times more likely to leave the labour force than one who inherits less than $25,000.
不像收入稅，它們不打擊工作動機——調查顯示，繼承150000美元以上的人與繼承不到25000美元的人，前者離開離開勞動力市場的可能性高出四倍。
Unlike capital-gains taxes, heavier estate taxes do not seem to dissuade saving or investment.
不像資本利得稅，更重的遺產稅似乎妨礙不了儲蓄或投資。
Unlike sales taxes, they are progressive.
不像銷售稅，它們是累進性的。
To the extent that a higher inheritance tax can fund cuts to all other taxes, the system can be more efficient.
等到更高的遺產稅達到能夠給資助其他各種減稅的程度時，體系可能更為有效。
The right approach is to strike a balance between the two extremes.
正確的做法是在兩個極端之間達成平衡。
The precise rate will vary from country to country.
確切的稅率將國國有別。
But three design principles stand out.
但是，三項設計原則脫穎而出。
First, target the wealthy; that means taxing inheritors rather than estates and setting a meaningful exemption threshold.
首先，瞄準富人。這意味著對繼承人而不是對遺產征稅，同時設定一個有意義的免稅門檻。
Second, keep it simple.
其次，讓繼承稅保持簡單。
Close loopholes for those who are caught in the net by setting a flat rate and by giving people a lifetime allowance for bequests; set the rate high enough to raise significant sums, but not so high that it attracts massive avoidance.
通過設置平坦的稅率，通過給人們設定一個終生的遺贈限額，給深受其苦的人補上漏洞；把稅率定得高到足以征收大筆財富的程度，但是又不能高到招致大規模的厭惡的地步。
Third, with the fiscal headroom generated by higher inheritance tax, reduce other taxes, lightening the load for most people.
最后，有了因為更高的繼承稅而帶來的財政回旋余地，減少其他的稅，減輕大多數人的負擔。
A sensible discussion is hard when inheritance taxes prompt such a visceral reaction.
在繼承稅激起這樣一種發自內心的反映時，理智的討論很難。
But their erosion has attracted too little debate.
但是，它們的逐漸減少引起了太少的討論。
A fair and efficient tax system would seek to include inheritance taxes, not eliminate them.
公平有效的稅務體系會設法將繼承稅包括在內，而不是廢除它們。
譯文來源考研英語時事閱讀
