遗产税只是政府收入中极小的一个来源,在国内生产总值中占的比例不超过8%到9%,据Messrs Piketty和Saez预计,征收资本税还可以提高这一收入。他们说,就连对资本增值或者企业所得征税,即资本税包含的另一部分,也是合理的。资本收入和劳力收入之间的界限经常模糊不清,这样在相对税率上产生了很大的差距,容易滋生漏税行为。若工资税高,资本税低,公司会将工资转为股权和红利,以此避免花费,这种行为减少了税收收入,无益于推动经济增长。他们认为,所有证据表明,资本税率同劳力税率一样高或者比后者高一点或许是合理的。
Pressure valve
压力阀
A recent paper by Emmanuel Farhi of Harvard University, Christopher Sleet and SevinYeltekin of Carnegie Mellon University, and Ivan Werning of the Massachusetts Institute ofTechnology makes another argument against abolition. The authors point out that risinginequality is a destabilising political force, which may encourage future governments toexpropriate wealth through heavy taxation. That threat could discourage saving andinvestment now, something a weak economy cannot afford. Paradoxically, a progressivetax on capital in the present may lead to more investment by keeping inequality in checkand by convincing firms that their wealth is safe over the long term.
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