外文翻譯---美國的增值稅：一種解決方案-文庫吧資料
2025-05-22 08:53本頁面
【正文】 tes and revenues with spending on particular goods. Aaron (1991) and Burman (2020) propose a VAT related to health spending. Under such a system, the additional health insurance coverage would help offset the regressivity of a VAT and make the costs of both the VAT and government spending more transparent. Inflation The creation of an addon VAT will create pressure on prices. (If, instead, the VAT were replacing a sales tax, there would be no pressure or need to adjust the price level.) In our view, the Fed should acmodate the onetime price rise inherent in the creation of an addon VAT. Not doing so would create significant and unnecessary adjustment costs in terms of lost jobs and wages. But there is no theoretical or empirical reason to expect that the VAT would cause continuing inflation. Indeed, the presence of an additional revenue source would reduce the likelihood of the Fed having to moize the debt. Research has found only a weak relationship between the VAT and continually increasing prices. In a survey of 35 countries that introduced the VAT, Tait (1991) finds that 63 percent exhibited no increase in the consumer price index (perhaps because they were replacing existing sales taxes) and 20 percent had a onetime price rise. In the remaining 17 percent of cases, the introduction of the VAT coincided with ongoing acceleration in consumer prices, but it is not likely – in Tait39。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). 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 sub
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