2015考研英语阅读美国税改_大学英语阅读

2015考研英语阅读美国税改

　　It is also needlessly costly, riddled with quirks of the sort that allow Warren Buffett, anAmerican billionaire, and the Republican presidential contender, Mitt Romney, to pay a loweraverage tax rate than many poorer households. Rates should be cut, Mr Bartlett argues, butone must also broaden the tax base, leaving few loopholes through which revenue mightescape. The value-added tax that is common in Europe is a better way. VAT is a taxon consumption; firms receive credits for tax paid on business supplies. The structureimproves compliance and efficiency. Europe raises more money than America at less costto growth; some high-tax countries like Denmark outperform America in real growth perhead.

　　也不必说它的成本高昂了，有很多奇怪的制度设计使得美国亿万富翁巴菲特、共和党总统竞争者罗姆尼比许多贫困家庭支付的税率还要低。巴特莱特先生认为，税率应该降低，但税基必须扩大，使得收入没有太多的漏洞可钻。欧洲普遍实施的增值税就是一个比较好的方法。增值税是一种消费税，公司收到供应商的货物，也就收到了的税收信用，这种设计能够加强人们对税法的遵守，能够提高效率。欧洲比美国的税收更高，而税收成本增长更小。像丹麦这样的高税收国家，人均实际增长比美国要好。

　　Mr Bartlett favours the introduction of VAT, but reckons that politics will make this hard to do.It is doubly abhorrent to Republicans, who oppose any new taxes, and who fear that thepainless efficiency of VAT may make the American government too eager to spend.Democrats, on the other hand, worry that VAT will harm low-income households relative toincome tax, which is more progressive. European welfare states often rely on tax systemsthat are flatter than America s, using welfare spending to smooth out inequities.