在一份新的美国国家经济研究局的工作报告中,巴黎经济学院的Thomas Piketty 和加利福尼亚大学伯克利分校的Emmanuel Saez 在传统的观点中找到了另外一些漏洞。他们指出,旧模型忽略了遗产的因素。在现实世界里,遗产强烈影响了收入水平,尤其是对于那些巨富来说更是如此。罗姆尼最近强调了这一点,他规劝学生们有必要的话可以向家长借钱。对工钱或薪水征税不足以限制收入不公,因为这些税收对因自身能力和努力工作而获得高收入的人造成了损害,反而放过了因遗产而暴富的人。Messrs Piketty和Saez同样质疑了经济增长是否真的受到了那么大程度的威胁。他们显示了资本对产量的比率,发现就算税率变动,这一比率却能长期保持平稳,令人惊异。他们的模型发现对遗产征收的最佳税率能达到50%到60%,甚至更多。
Inheritance taxes are a minor source of government money, accounting for less than onepercentage point of the 8-9% of GDP in revenues that Messrs Piketty and Saez estimate israised by capital taxes. But taxing capital gains or corporate income, which is responsible formuch of the rest, is also justifiable, they say. The often-fuzzy line between income fromcapital and labour means a large gap in relative tax rates breeds tax avoidance. When wagetaxes are high and capital taxes are low, firms simply shift compensation from salaries tostock options and dividends, cutting revenue without boosting growth. All told, capital-taxrates as high or higher than those on labour may make sense, they think.
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