经济学人333:税收优惠 讨好纳税人

　　Finance and economics
商业报道
Tax breaks
税收优惠
Bribing¹ the taxpayer²
讨好纳税人
Wasteful³ tax perks⁴ are sadly common
遗憾的是，税收优惠经常被浪费
2_副本.jpgANY talk of tax reform in America quickly turns to tax expenditures⁵, meaning the code's myriad⁶ exemptions⁷, deductions⁸ and credits.
一谈到美国的税收改革，很快就能转向税式支出这个话题，这意味着大量的税收减免和政府收入减少。
These now cost 7% of GDP. Economists⁹ deride¹⁰ many of them as handouts¹¹ for influential¹² firms and middle-class voters.
现在这些优惠占到了GDP的7%。经济学家嘲笑他们受惠者中许多人都是颇有影响力的企业和中产阶级选民。
But for just that reason, politicians are reluctant to curb¹³ them.
但也就是这个原因促使政客不愿意减少相关优惠。
A new paper from the IMF suggests other countries have much the same problem.
国际货币基金组织的一篇新文章表明，有很多国家存在同样的问题。
America, it turns out, is not the most profligate¹⁴ provider of tax breaks.
事实证明，美国在税收减免优惠方面并不是最大方的。
Australia and Italy spend more on them, as a proportion of their GDP.
澳大利亚和意大利的税收优惠所占GDP份额更高，
Britain and Spain are not far behind.
英国和西班牙的税式支出紧随其后。
The bulk of the spending goes on individual income-tax relief for things like saving for pensions and interest payments on mortgages.
大部分个人所得税被养老保险和抵押贷款利息抵免。
That Europe still spends lavishly¹⁵ on tax discounts in spite of its fiscal¹⁶ problems is especially striking.
尽管欧洲财政问题举世瞩目，但其在税收优惠方面依然大手笔。
Italy gives away 1.8 billion each year on tax breaks for farmers alone.
意大利政府每年对农民的税收优惠金额高达18亿欧元。
Germany spends over 2 billion a year subsidising bonus payments for working evenings and weekends—an incentive¹⁷ first introduced by the Nazis¹⁸ to boost munitions¹⁹ production during the second world war.
德国每年耗费超过20亿奖金补贴给那些上夜班和周末加班的人士——这项奖励首次使用是在第二次世界大战期间，是时纳粹为了提高弹药生产率而颁布了这项优惠。
The financial crisis has been a missed opportunity to cut this sort of outdated²⁰ largesse²¹, says Pierre Leblanc of the OECD.
经合组织工作人员Pierre Leblan表示金融危机是缩减税收优惠的绝妙机会，但是却被错过了。
While some countries have trimmed them to help cut their deficits²², others, like Britain and France, have introduced new ones to encourage investment.
虽然有些国家为了削减赤字而减少了税收优惠，像英国和法国也已经为了鼓励投资而另辟蹊径。
Overall, they remain at a similar level to before the crisis.
但是，总的来说他们的税收优惠仍处于危机前水平。
The IMF argues that now is the time to roll back tax breaks to help cut budget deficits.
IMF认为，现在是时候削减税收优惠了，以达到削减预算赤字的目标。
Regular review would increase scrutiny²³ of outdated perks.
定期审查将增加对过时津贴的安全性。
Many could be replaced with more targeted measures: most of the benefit is currently enjoyed by the rich rather than those needing help.
许多优惠可以更换为更有针对性：就目前而言，大多数优惠项目都是大而广泛的，而税收优惠的受惠者多为有钱人而不是那些真正需要的人。
For instance, over half of income-tax breaks in America go to the richest 20% of households, according to the Congressional Budget Office.
根据国会预算办公室数据显示，例如，美国20%的最富有家庭的所得税减免超过所得税额的一半，
The poorest 20% are left with just 8% of the pie.
而20%的最穷家庭的税收优惠却只有其所得税额的8%。
Spain is reviewing its tax expenditures as part of its austerity drive. But Italy is a more typical case.
西班牙政府正在审阅其税式支出的紧缩计划。但意大利在方面更快一步。
The IMF sees scope for making savings²⁴ of up to 61 billion.
国际货币基金组织认为该计划的实施能至少节约610亿欧元。
Yet the latest budget law, passed last month, requires tax breaks to be pruned²⁵ by just 10 billion by 2017.
然而上个月通过的最新预算法案要求，仅需到2017年以前，缩减100亿欧元的税收优惠便可。
Even that proved politically unpalatable: on January 21st the government was reported to be rescinding²⁶ the planned cuts.
而即使这样也带来政治上的不快：1月21日，意大利政府宣布取消削减计划。
Higher taxes, it seems, are unpopular everywhere.
更高的税负，似乎到处都是不受欢迎的。
1.turn to 变成,求助于,借助于
For evidence that this is possible, turn to sweden.
至于这方面成功的案例，请把目光转向瑞典。
In previous downturns chinese steelmakers could turn to export markets.
在以往的低迷期，中国钢铁制造商可以求助于出口市场。
2.reluctant to 不甘心情愿做…
Many activists²⁷ may be reluctant to give mr bush credit.
许多活动家可能不太愿意嘉许布什的功劳。
But the fed appears reluctant to do more.
但美联储似乎不愿做更多的事。
3.in spite of 虽然，尽管
Wage growth is moderate everywhere, in spite of tight labour markets.
尽管劳动力市场供应紧张，但全球各国的工资增长颇为温和。
They were unable to reform their lines in spite of often fierce resistance.
尽管常常进行激烈抵抗，法军仍无法重整其战线。
4.similar to 相似,相同
You should see something similar to figure 2.
你应该会看到类似图2的内容。
Try and visualize²⁸ this energy as a bright white light similar to that of sunlight.
试着想象这一能源，把它当做一种明亮如阳光一样的白光。

1 bribing   

贿赂

参考例句：

• He tried to escape by bribing the guard. 他企图贿赂警卫而逃走。
• Always a new way of bribing unknown and maybe nonexistent forces. 总是用诸如此类的新方法来讨好那不知名的、甚或根本不存在的魔力。 来自英汉非文学 - 科幻

2 taxpayer   

n.纳税人

参考例句：

• The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
• The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

3 wasteful   

adj.（造成）浪费的，挥霍的

参考例句：

• It is a shame to be so wasteful.这样浪费太可惜了。
• Duties have been reassigned to avoid wasteful duplication of work.为避免重复劳动浪费资源，任务已经重新分派。

4 perks   

额外津贴，附带福利，外快( perk的名词复数 )

参考例句：

• Perks offered by the firm include a car and free health insurance. 公司给予的额外待遇包括一辆汽车和免费健康保险。
• Are there any perks that go with your job? 你的工作有什么津贴吗？

5 expenditures   

n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费

参考例句：

• We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。 来自《简明英汉词典》
• The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》

6 myriad   

adj.无数的；n.无数，极大数量

参考例句：

• They offered no solution for all our myriad problems.对于我们数不清的问题他们束手无策。
• I had three weeks to make a myriad of arrangements.我花了三个星期做大量准备工作。

7 exemptions   

n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额

参考例句：

• The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
• A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。 来自互联网

8 deductions   

扣除( deduction的名词复数 )； 结论； 扣除的量； 推演

参考例句：

• Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。
• You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。

9 economists   

n.经济学家，经济专家( economist的名词复数 )

参考例句：

• The sudden rise in share prices has confounded economists. 股价的突然上涨使经济学家大惑不解。
• Foreign bankers and economists cautiously welcomed the minister's initiative. 外国银行家和经济学家对部长的倡议反应谨慎。 来自《简明英汉词典》

10 deride   

v.嘲弄，愚弄

参考例句：

• Some critics deride the group as self - appointed food police.一些批评人士嘲讽这个组织为“自封的食品警察”。
• They deride his effort as childish.他们嘲笑他的努力，认为太孩子气。

11 handouts   

救济品( handout的名词复数 )； 施舍物； 印刷品； 讲义

参考例句：

• Soldiers oversee the food handouts. 士兵们看管着救济食品。
• Even after losing his job, he was too proud to accept handouts. 甚至在失去工作后，他仍然很骄傲，不愿接受施舍。

12 influential   

adj.有影响的，有权势的

参考例句：

• He always tries to get in with the most influential people.他总是试图巴结最有影响的人物。
• He is a very influential man in the government.他在政府中是个很有影响的人物。

13 curb   

n.场外证券市场，场外交易；vt.制止，抑制

参考例句：

• I could not curb my anger.我按捺不住我的愤怒。
• You must curb your daughter when you are in church.你在教堂时必须管住你的女儿。

14 profligate   

adj.行为不检的；n.放荡的人，浪子，肆意挥霍者

参考例句：

• This young man had all the inclination to be a profligate of the first water.这个青年完全有可能成为十足的浪子。
• Similarly Americans have been profligate in the handling of mineral resources.同样的，美国在处理矿产资源方面亦多浪费。

15 lavishly   

adv.慷慨地，大方地

参考例句：

• His house was lavishly adorned.他的屋子装饰得很华丽。
• The book is lavishly illustrated in full colour.这本书里有大量全彩插图。

16 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
• The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

17 incentive   

n.刺激；动力；鼓励；诱因；动机

参考例句：

• Money is still a major incentive in most occupations.在许多职业中，钱仍是主要的鼓励因素。
• He hasn't much incentive to work hard.他没有努力工作的动机。

18 Nazis   

n.（德国的）纳粹党员( Nazi的名词复数 )；纳粹主义

参考例句：

• The Nazis worked them over with gun butts. 纳粹分子用枪托毒打他们。 来自《简明英汉词典》
• The Nazis were responsible for the mass murder of Jews during World War Ⅱ. 纳粹必须为第二次世界大战中对犹太人的大屠杀负责。 来自《简明英汉词典》

19 munitions   

n.军火，弹药；v.供应…军需品

参考例句：

• The army used precision-guided munitions to blow up enemy targets.军队用精确瞄准的枪炮炸掉敌方目标。
• He rose [made a career for himself] by dealing in munitions.他是靠贩卖军火发迹的。

20 outdated   

adj.旧式的，落伍的，过时的；v.使过时

参考例句：

• That list of addresses is outdated,many have changed.那个通讯录已经没用了，许多地址已经改了。
• Many of us conform to the outdated customs laid down by our forebears.我们许多人都遵循祖先立下的过时习俗。

21 largesse   

n.慷慨援助，施舍

参考例句：

• She is not noted for her largesse.没人听说过她出手大方。
• Our people are in no need of richer nations' largesse.我国人民不需要富国的施舍。

22 deficits   

n.不足额( deficit的名词复数 )；赤字；亏空；亏损

参考例句：

• The Ministry of Finance consistently overestimated its budget deficits. 财政部一贯高估预算赤字。 来自《简明英汉词典》
• Many of the world's farmers are also incurring economic deficits. 世界上许多农民还在遭受经济上的亏损。 来自辞典例句

23 scrutiny   

n.详细检查，仔细观察

参考例句：

• His work looks all right,but it will not bear scrutiny.他的工作似乎很好，但是经不起仔细检查。
• Few wives in their forties can weather such a scrutiny.很少年过四十的妻子经得起这么仔细的观察。

24 savings   

n.存款，储蓄

参考例句：

• I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。
• By this time he had used up all his savings.到这时，他的存款已全部用完。

25 pruned   

v.修剪（树木等）( prune的过去式和过去分词 )；精简某事物，除去某事物多余的部分

参考例句：

• Next year's budget will have to be drastically pruned. 下一年度的预算将大幅度削减。 来自《简明英汉词典》
• The roses had been pruned back savagely. 玫瑰被狠狠地修剪了一番。 来自《简明英汉词典》

26 rescinding   

v.废除，取消( rescind的现在分词 )

参考例句：

• You realize this effectively kills any chance we have of rescinding that order. 你意识到了这样我们就没机会废除这一命令？ 来自电影对白

27 activists   

n.（政治活动的）积极分子，活动家( activist的名词复数 )

参考例句：

• His research work was attacked by animal rights activists . 他的研究受到了动物权益维护者的抨击。
• Party activists with lower middle class pedigrees are numerous. 党的激进分子中有很多出身于中产阶级下层。 来自《简明英汉词典》

28 visualize   

vt.使看得见，使具体化，想象，设想

参考例句：

• I remember meeting the man before but I can't visualize him.我记得以前见过那个人，但他的样子我想不起来了。
• She couldn't visualize flying through space.她无法想像在太空中飞行的景象。