外文翻譯---美國的增值稅：一種解決方案-在線瀏覽
2024-07-24 08:53本頁面
【正文】 . Bartlett (2020a, 2020b) addresses this claim by noting that increased VAT rates in OECD countries were mon among early adopters, who operated a VAT in the highinflation environments in the 1970s, but far less mon among countries that adopted a VAT after 1975. Among the 17 countries that instituted a VAT during the post1975 period of relative price stability, four have not changed their VAT rate and four have decreased the rate。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。 o rebates or ine tax credits (rather than product exemptions) to achieve progressivity。 and o explicit links to spending discipline. While we are not wedded to a particular rate, we do note that a 10 percent VAT with a broad base could raise about 2 percent of GDP in revenues, even after ting out the offsetting adjustments in other taxes and the costs of pensating households for VAT payments on a reasonable level of consumption. Other than the resources used to provide the rebate, VAT revenues should be used largely, if not pletely, for deficit reduction. While tax and spending reform require continued attention from policymakers, closing the fiscal gap is a top priority. To the extent that VAT revenues are used for other purposes, there will be fewer options left for balancing the federal budget. We believe the states would benefit from dropping their sales taxes and rapidly harmonizing with a federal VAT, but that is an issue they can decide for themselves. If all states did harmonize and if the federal VAT rate were 10 percent, the resulting bined VAT rate—including the state and federal rate—would be on the order of 15 to 17 percent. This would still be below the OECD average, but would be sufficient to significantly close the longterm gap and rep
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