增值税外文翻译

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1、外文资料Value-AddedTaxasaNewRevenueSourceJamesM.BickleyVerticalEquityTheverticalequityofataxconcernsthetaxtreatmentofhouseholdswithdifferentabilities-to-pay.Verticalequitymaybeaffectedbythemeasureofability-to-payandthetaxperiod.Someeconomistsarguethatperson

2、alconsumptionisthebestmeasureofability-to-paybecauseconsumptionistheactualtakingofscarceresourcesfromtheeconomicsystem.Themostcommonmeasureofability-to-payisstillincome.Proponentsofincomeasameasureofability-to-payarguethatsavingyieldsutilitybyprovidingh

3、ouseholdswithgreatereconomicsecurity.Taxincidenceusuallyismeasuredbyusingaone-yearperiod.Dataonconsumptionandincomearereadilyavailableinone-yearincrementsandtheconceptofaone-yearperiodiseasilyunderstood.Butsometaxeconomistsbelievetaxincidenceismoreaccur

4、atelydeterminedbymeasuringconsumptionandincomeoverahousehold’slifetime.Ifconsumptionisusedasameasureofability-to-pay,asingle-rateVATwithabroadbasewouldbeapproximatelyproportionalregardlessofthetimeperiod.Inotherwords,thepercentageofconsumptionpaidinVATb

5、yhouseholdswouldbeapproximatelyconstantasthelevelofhouseholdconsumptionrises.Ifdisposableincomeoveraone-yearperiodisthemeasureofability-to-paythenaVATwouldbeviewedasextremelyregressive;thatis,thepercentageofdisposableincomepaidinVATwoulddecreaserapidlya

6、sdisposableincomeincreases.Inmostdiscussionsoftaxpolicy,bothaone-yearperiodandannualdisposableincome(orsomeotherannualincomemeasure)areused;consequently,theVATisviewedasbeingextremelyregressive.Ifdisposableincomeoveralifetimeisthemeasureofability-to-pay

7、,aVATwouldbemildlyregressive.Forlowerandmiddleincomehouseholds,itappearsthatnearlyallsavingsareeventuallyconsumed.Thus,itmaybethatforthevastmajorityofhouseholds,lifetimeconsumptionandlifetimeincomeareapproximatelyequal.Highincomehouseholdstendtohavenets

8、avingsovertheirlifetimes;consequently,theywouldpayalowerproportionoftheirdisposableincomesinVATthanlowerincomegroups.SomesupportersofprogressivetaxationopposetheVATprimarilybecausetheybelievethatitisregressive.Someofthesecriticsa