外文翻譯---美國的增值稅：一種解決方案-wenkub
2023-05-19 08:53:25 本頁面
【正文】 discovered—ideal policy get in the way of the timetested, morethanadequate VAT. Source: William G. Gale and Benjamin H. Harris. A ValueAdded Tax for the United States: Part of the Solution[R]. Brookings Institution and Tax Policy Center, 2020. 8 譯文 ： 美國的增值稅： 一種解決方案 行政 問題 一個(gè) 稅基 廣泛的增值稅將 比當(dāng)前所得稅花費(fèi) 更少的 管理成本 。s view – that the VAT 5 caused the acceleration. The Canadian VAT In 1991, Canada implemented a 7 percent VAT at the national level to replace a tax on sales by manufacturers. Many of the concerns associated with the VAT in the United States can be assuaged by observing the Canadian experience. Canada addressed distributional concerns by applying a zero rate to certain necessities and adding a refundable tax credit in the ine tax. As noted above, we prefer the latter method. The Canadian VAT is pletely transparent: it is listed separately on receipts just like sales taxes in the . Perhaps because of the transparency, the VAT has not led to significant growth of government spending. Federal spending in Canada has in fact gradually declined from percent of GDP in 1991—when the VAT was implemented—to percent in 2020. The standard VAT rate has declined over time to 6 percent in 2020 and 5 percent in 2020. Federal tax revenue in Canada has fallen from percent of GDP in 1991 to percent of GDP in 2020 (and fell further to percent during the 2020 recession). In terms of both revenues and expenditures, the size of the Canadian federal government has shrunk significantly since the introduction of the VAT. Since 1991, Canadian inflation and economic growth rates have been similar to those in the United States. Coordinating provincial sales taxes with the VAT has proven to be challenging, but manageable. After the VAT was introduced, provinces over time began to coordinate their sales taxes with the federal VAT. By July 2020, five of the 10 provinces will have ―harmonized‖ VATs, making their provincial tax bases essentially identical to the federal base. In these cases, the federal government administers the provincial tax on behalf of the province, and the provincial governments set their own VAT rate. Quebec administers its own VAT。1 中文 3413 字 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文出處 Brookings Institution and Tax Policy Center 外文 作者 William G. Gale， Benjamin H. Harris 原文 ： A ValueAdded Tax for the United States: Part of the Solution Administrative Issues A broadbased VAT would cost less to administer than the current ine tax. For example, in the United Kingdom, administrative costs of the VAT were less than half of those of the ine tax, measured as a share of revenue. Similarly, the New Zealand revenue department was required to intervene in just 3 percent of VAT returns, pared to 25 percent of ine tax returns (GAO 2020). The VAT has pliance advantages over a retail sales tax, which aims to collect all revenue at the point of sale from a business to a household. Since revenue collection for the VAT is spread across stages of production, with producers receiving a credit against taxes paid as an incentive for pliance, the VAT in practice is less likely to be evaded. Theory and evidence suggest that the pliance burden would likely fall more heavily – as a percentage of sales – on smaller businesses. Most countries address these concerns by exempting small businesses from collecting the VAT. In 2020, 24 out of the 29 OECD countries with a VAT exempted businesses with gross receipts beneath specified thresholds, varying from $2,159 to $93,558 (OECD 2020). Fin
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