美国“亿万富豪所得税”提案评析  

An Analysis on the US"Billionaires Income Tax"Proposal

作　　者：陈斌[1] 张仕奇 CHEN Bin;ZHANG Shiqi

机构地区：[1]厦门国家会计学院财政与税收研究所

出　　处：《国际税收》2023年第5期77-81,共5页International Taxation In China

摘　　要：2021年10月,美国民主党议员提出“亿万富豪所得税”提案,旨在解决新型冠状病毒感染疫情冲击下的美国财政赤字高企和贫富差距拉大问题。本文介绍了美国“亿万富豪所得税”提案的提出背景和相关内容,并对提案引发的争议进行了评析。In October 2021,members of the Democratic Party of the United States proposed the"Billionaires Income Tax"proposal,aiming to solve the problems of high fiscal deficit and the widening gap between the rich and the poor under the impact of the COVID-19 pandemic.This paper introduces the background and content of the proposal of"Billionaires Income Tax"in the United States,and analyzes the related controversies caused by the proposal.

关 键 词：亿万富豪所得税 所得税 资本利得税 税收原则 

分 类 号：F810.42[经济管理—财政学]