2023年全國碩士研究生考試考研英語一試題真題(含答案詳解+作文范文)_第1頁
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1、1本科畢業(yè)論文(設(shè)計)外文翻譯外文出處BrookingsInstitutionTaxPolicyCenter外文作者WilliamG.Gale,BenjaminH.Harris原文:原文:AValueAddedTaxftheUnitedStates:PartoftheSolutionAdministrativeIssuesAbroadbasedVATwouldcostlesstoadministerthanthecurrentincom

2、etax.FexampleintheUnitedKingdomadministrativecostsoftheVATwerelessthanhalfofthoseoftheincometaxmeasuredasashareofrevenue.SimilarlytheNewZealrevenuedepartmentwasrequiredtointerveneinjust3percentofVATreturnscomparedto25per

3、centofincometaxreturns(GAO2008).TheVAThascomplianceadvantagesoveraretailsalestaxwhichaimstocollectallrevenueatthepointofsalefromabusinesstoahousehold.SincerevenuecollectionftheVATisspreadacrossstagesofproductionwithprodu

4、cersreceivingacreditagainsttaxespaidasanincentivefcompliancetheVATinpracticeislesslikelytobeevaded.Theyevidencesuggestthatthecomplianceburdenwouldlikelyfallmeheavily–asapercentageofsales–onsmallerbusinesses.Mostcountries

5、addresstheseconcernsbyexemptingsmallbusinessesfromcollectingtheVAT.In200724outofthe29OECDcountrieswithaVATexemptedbusinesseswithgrossreceiptsbeneathspecifiedthresholdsvaryingfrom$2159to$93558(OECD2008).Finallyitiswthnoti

6、ngthattotheextentthatadministrativecostsarefixedwithrespecttotheVATstardratethepresenceofsuchcostssuggestthattheVATshouldbesetatarelativelyhigherrateratherthanalowerone.TheStatesSomeanalystsexpressconcernthatanationalVAT

7、wouldimpingeonstates’abilitytoadministertheirownsalestaxes.InourviewanationalVATcouldhelp3inthenearfuturewhentheeconomyneedsthestimulus.Thiseffectmaynotbeverybig–thereislittleevidence–butitgoesintherightdirection.Willthe

8、VATfuelexpinggovernmentTheVAThasbeencalleda“moneymachine“inhonofitsabilitytoraisesubstantialamountsofrevenue.Thatisahelpfulfeatureiftherevenuesareusedtoclosedeficitsbutposesaproblemiftheboostinrevenuesimplyfuelsfurtherun

9、sustainablegrowthinfederalspending.Someanalystsrejectanysourceofextrarevenue–includingaVAT–onthegroundsthatlessgovernmentrevenueleadstosmallergovernment.Ingeneralthis“starvethebeast”theydoesnotapplytomosttaxesndoesitrefl

10、ectrecentexperience.RomerRomer(2009)fexamplefindthattaxcutsdesignedtospurlongrungrowthdonotinfactleadtolowergovernmentspendingifanythingtheyfindthattaxcutsleadtohigherspending.ThisfindingisconsistentwithGaleszag(2004b)wh

11、oarguethattheexperienceofthelast30yearsismeconsistentwitha“codinatedfiscaldiscipline“viewinwhichtaxcutswerecoupledwithincreasedspending(asinthe1980s2000s)taxincreaseswerecoupledwithcontempaneousspendingreductions(asinthe

12、1990s).Giventhewidelyrecognizedneedfbothspendingcutsrevenueincreasestobalancethebudgetitislikelythatanynewrevenuestreamwouldbeaccompaniedbyreductionsinspending.SomeobserversarguethattheVATissuchanefficientinvisibletaxtha

13、tithasbeenwouldbeusedtofuelgovernmentspendingincreasesthroughagraduallyincreasingVATrate.Bartlett(2010a2010b)addressesthisclaimbynotingthatincreasedVATratesinOECDcountrieswerecommonamongearlyadopterswhooperatedaVATintheh

14、ighinflationenvironmentsinthe1970sbutfarlesscommonamongcountriesthatadoptedaVATafter1975.Amongthe17countriesthatinstitutedaVATduringthepost1975periodofrelativepricestabilityfourhavenotchangedtheirVATratefourhavedecreased

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