Book Review;Tax reform inAmerica;A simple bare necessity;
书评;美国税改;必须做的一件事;
The Benefit and the Burden: Tax ReformWhy WeNeed It and What It Will Take. By Bruce Bartlett.
《效益与负担:税改我们为什么需要税改,推行税改需要什么》。布鲁斯巴特利特著。
Few subjects match tax reform for economicimportance and utter lack of sex appeal. With agovernment bleeding red ink, an ageingpopulation and growth lagging, reform is back onAmerica s political agenda. Bruce Bartlett, a supply-side economist, tax expert and formeradviser to President Reagan, is among those best equipped to help navigate the murkyterrain. Mr Bartlett held influential economic positions during the country s last great spasmof reform in the 1980s, but he is now held an apostate by many Republicans, for whom theonly acceptable tax changes are cuts. His balanced, well-researched primer on America stax system, The Benefit and the Burden, will not endear him further to ideologues, but it isa refreshing entre to a difficult subject.
很少有话题能像税收改革那样具有经济意义,也很少有话题能像税收改革这样枯燥无味。政府赤字还在增加,人口老龄化还在加剧,经济增长依然迟缓,税收改革又重新回到美国的政治议程。一些人秣马厉兵帮助美国共渡难关,供应学派经济学家布鲁斯巴特莱特就是其中的一位,他是一位税务专家,曾在里根政府里担任顾问。在上世纪80年代的美国改革阵痛中,巴特莱特先生确立了他在经济领域的重要地位,然而现在许多共和党人视他为叛徒,因为唯一可以接受的税改方案因他而被删除。他那本结构平衡、条分缕析介绍美国税制的普及读本《福利及税负》不再使他更受理论家的追捧,但把这本书当作一个困难话题的开口小菜倒是不错。
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