外文翻譯---美國的增值稅：一種解決方案(存儲版)
【正文】 增值稅 補償費用 的 支出 之后，會使 GDP 增加 2 個百分點。 協(xié)調(diào)增值稅 和銷售稅是具有 挑戰(zhàn)性 的，但是 是 可處理的。 加拿大 對 于某些生活必需品 采用 零稅率，并 增加 了所得稅 的 退稅。不這樣做會造成就業(yè)和工資方面重大的損失和不必要的調(diào)整成本 。增值稅并不一定是無形的：例如， 在 加拿大，企業(yè) 需要在 每一位消費者購買 商品時 打印 包含 增值稅額 的 收據(jù) 。鑒于 此觀點，人們 普遍認識到需要為開支和收入 進行 平衡預(yù)算，任何新的收入來源 都 將 伴隨著 開支 的削減 。通過提高未來消費品的價格， 或 通過分階段逐步 執(zhí)行 增值稅， 在 經(jīng)濟需 要 刺激 時，將鼓勵人們更多 的消費。 第三， 統(tǒng)一的增值稅可以允許 以前各州和聯(lián)邦政府難以 征稅的 州際稅收交易 ， 例如跨境郵購訂單和互聯(lián)網(wǎng)銷售。 美國 一些分析家 擔心，實行增值稅可能會影響到目前所實行的 銷售稅 的管理。 例如，在英國，增值稅的 管理費用 少于 所得稅 一半的 管理費用。1 中文 3413 字 本科畢業(yè)論文（設(shè)計） 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). Finally, it is worth noting that, to the extent that administrative costs are fixed with respect to the VAT standard rate, the presence of such costs suggest that the VAT should be set at a relatively higher rate rather than a lower one. The States 2 Some analysts express concern that a national VAT would impinge on states’ ability to administer their own sales taxes. In our view, a national VAT could help states significantly. State retail sales taxes are poorly designed – they exempt many goods and most services and collect more than 40 percent of their revenue from taxing business purchases, which should be exempt. Converting their sales taxes to VATs and piggybacking on a broadbased federal VAT would offer states several advantages. First, the states could raise substantial amounts of revenue in a less distortionary manner than current sales taxes. Second, administrative costs, which currently exceed 3 percent of state sales tax revenue (PriceWaterhouseCoopers 2020), would decline. Many states currently link their ine tax to the federal ine tax base, with obvious administrative and pliance advantages. Similar savings would accrue from linking federal and state VAT bases. Third, a national VAT would allow states and the federal government to tax previously difficulttotax transactions, such as interstate mail order and inter sales. If the . experience followed that of Canada, the federal government could collect revenue on behalf of states and absolve states of the cost of administering consumption taxes altogether (Duncan and Sedon 2020). In 2020, state and local sales tax revenue equaled percent of GDP (authors’ calculations based on . Census Bureau 2020). If the federal VAT had the broad base and demogra
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