走出迷局：21世纪的税收范式(下)  

And Yet It Moves: A Tax Paradigm for the 21th Century

作　　者：鲁文·S·阿维-约纳 曹明星(译)[2] 郭维真(译)[3] 

机构地区：[1]不详 [2]中央财经大学税务学院 [3]中央财经大学法学院

出　　处：《国际税收》2014年第6期28-34,共7页International Taxation In China

摘　　要：（接上期） （二）对资本利得征税 即使最终不选择消费税，可能还有其他的理由对特定形式的资本所得适用较劳动所得更低的税率。确切地说，我们一般会对长期资本利得适用比一般所得更低的税率。此外，近期我们还将这一低税率适用于股息所得。A central premise of tax scholarship of the last thirty years has been the greater mobility of capital than labor. Recently, scholars such as Edward Kleinbard have recommended that the US adopt a variant of the ＂dual income tax＂ model used by the Scandinavian countries, under which income from capital is subject to significantly lower rates than labor income because of its supposedly greater mobility. This article argues that the premise upon which this argument is built is mistaken, because for individual US taxpayers （as opposed to corporations）, there are significant limitations on their ability to avoid tax by moving their capital overseas. Moreover, if we focus on those taxpayers that pay the bulk of the income tax （i.e., the upper middle class and the rich）, the data suggest that their ability to legally avoid taxation by expatriation is not significantly lower than their ability to evade it by moving capital, and lower income taxpayers are able to avoid both the income tax and the payroll tax （as well as a VAT） by emigration. The article then develops the policy implications, suggesting that （contrary to recent legislative trends） income from labor and capital should be subject to the same tax rates, but that these rates should be congruent with the price the US population is willing to pay for public services.

关 键 词：21世纪 长期资本利得 范式 税收 低税率 劳动所得 资本所得 消费税 

分 类 号：F810.42[经济管理—财政学]