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Finance & economics
財經版塊
Exit taxes
退籍稅
In search of growth
尋找收入增長
European governments are struggling to stop rich people from fleeing.
歐洲各國政府艱難阻止富人逃走。
When a government falls apart, pay attention to the laws ministers still manage to pass.
當政府分崩離析時，要注意部長們仍然設法通過的那些法律。
Germany’s collapsing “traffic-light” coalition was unable to agree on climate policy or a budget, but it flashed green for one change: an exit tax.
德國正在崩潰的“紅綠燈”聯合政府無法就氣候政策或預算達成一致，但為一項變革亮起了綠燈：退籍稅。（注：德國的政府為三黨聯合執政，三黨的代表顏色分別為紅、黃、綠。）
Since January 1st anyone with over ?500,000 ($520,000) in investment funds has had to pay income tax on gains earned in Germany if they wish to extract their money from the country.
自1月1日起，任何擁有超過50萬歐元（約合52萬美元）投資基金的人，如果想從德國提取資金，就必須對在德國獲得的收益繳納所得稅。
Germany’s exit-tax enthusiasm is replicated across Europe.
德國對退籍稅的熱情在整個歐洲得到了復制。
Norway’s government also brought in changes for the new year.
挪威政府也在新一年實施了政策變化。
In a second stiffening of the rules in as many years, rich Norwegians will now pay levies on dividends if they plan to remain outside their fatherland.
兩年后，挪威的法規第二次收緊，計劃留在國外的挪威富人現在將要對股息納稅。
A doomed French budget would have tightened an exit tax that left-wing lawmakers complain has been gutted.
法國的一項預算案本應收緊退籍稅，但該預算案注定失敗，左翼議員抱怨退籍稅已經只剩一個空殼。
Dutch parliamentarians have instructed their government to investigate introducing an exit tax of its own.
荷蘭議員也指示政府就引入本國的退籍稅進行調查。
An exit tax can be a helpful piece of politics.
退籍稅可以是很有用的政治手段。
So many rich Norwegians moved to Switzerland after the introduction of a higher wealth tax, that DNB, Norway’s biggest bank, set up a Swiss office, and the socialist party created a “wall of shame” for émigrés.
在出臺了更高的財富稅之后，大量挪威富人移居瑞士，以至于挪威最大的銀行DNB銀行在瑞士設立了辦事處，社會主義左翼黨還為移民建了一個“恥辱墻”。
Exit taxes, swiftly toughened, then appeared to be prudent fiscal planning (and a way to shift blame to those who had upped sticks).
于是迅速加強的退籍稅似乎成為了精明的財政規劃（也是把責任推給那些突然遷居的人的一種方式）。
In recent years Europe’s economy and stockmarkets have lagged far behind those across the Atlantic.
近年來，歐洲的經濟和股市遠遠落后于大西洋彼岸的國家。
This both increases the incentive for people to invest elsewhere and for governments to look for new sources of revenue.
這既增加了歐洲人在其他地方投資的動力，也增加了政府尋找新的收入來源的動力。
But how much money do exit taxes actually bring in?
但是退籍稅實際上能帶來多少收入呢？
Not much.
不算很多。
The well-heeled are well-motivated to find loopholes.
富人有強烈的動機去尋找漏洞。
European laws further complicate matters.
歐洲法律使問題進一步復雜化。
Germany’s new rules may violate EU legislation protecting the free movement of capital, says Christian Kempges of Grant Thornton, a consultancy.
致同咨詢公司的克里斯蒂安·肯普格斯表示，德國的新稅法可能違反了歐盟保護資本自由流動的法律。
Options on a more solid legal foundation, such as adding a “tail” to the tax, where departees are on the hook only if they sell their assets within a set number of years after leaving, create the opportunity for avoidance, according to Arun Advani of CenTax, a think-tank.
根據CenTax智庫的阿倫·阿德瓦尼，基于更堅實的法律基礎的其他選擇，例如在退籍稅上增加一個“尾巴”，規定只有在移民后一定年限內出售資產的人才會被征稅，則會為避稅創造機會。
This dysfunction shows up in revenues that are collected.
這種政策失靈體現在所征收的收入中。
Norway’s Ministry of Finance estimates its amended exit charge will raise $120m a year once its 12-year tail has run out, an amount equivalent to 0.04% of the state’s total revenue in 2023.
挪威財政部估計，等12年的年限結束，修正后的退籍稅每年將為1.2億美元，僅相當于該國2023年財政總收入的0.04%。
Little surprise, then, that others are giving up on the taxes.
因此其他國家正在放棄退籍稅就不足為奇了。
Finland and Sweden both published proposals the year that Norway first tinkered with its measure, only to abandon them.
在挪威首次修改稅收措施的那一年，芬蘭和瑞典都公布了提案，但提案最終都被棄置了。
For Norwegians sick of chocolate and yodelling, there may even be some relief: opposition parties are sceptical of the tax, and ahead in the polls.
對于厭倦了瑞士巧克力和約德爾唱法的挪威人來說，他們甚至可能有一些寬慰：反對黨對退籍稅持懷疑態度，并且在民意調查中領先。（注：約德爾唱法指真假音轉換的瑞士傳統唱法。）
