2018年经济学人 继承税:为向死亡征税而辩(2)

 

Such levies¹ pit two vital liberal principles against each other.

这类征税置自由主义的两项关键原则于相互冲突之中。

One is that governments should leave people to dispose of their wealth as they see fit.

一是，政府应当让人们资源处置自己的财富。

The other is that a permanent, hereditary² elite³ makes a society unhealthy and unfair.

二是，永久、世袭的精英会让社会变得不健康和不公平。

How to choose between them?

如何在两者之间选择呢？

Some people argue for a punitive⁴ inheritance tax.

有些人赞成惩罚性继承税。

They start with the negative argument that dead people no longer enjoy the general freedom to disburse⁵ their wealth as they wish—as the dead have no rights.

他们从反面论据入手，认为死人不再享有按照其愿望处置个人财富的一般自由——因为死人没有任何权利。

How could they, when they are not affected⁶ one way or the other by what happens in the world?

当他们无论如何都不受世事的影响时，他们怎么可能享有权利呢？

That does not ring true.

这听起来不假。

The logic⁷ would be to abrogate⁸ even the most modest of wills.

其逻辑会是取消哪怕是最适当的意愿。

But inheritances are deeply personal and the biggest single gift that many give to causes they believe in and loved ones they may have cherished.

但是，遗赠物是绝对私人的，是许多人馈赠给他们信奉的事业和他们可能挚爱的人的最大的单一礼物。

Many (living) people would feel wronged if they could not provide for their children.

如果不能提供给自己的后代，许多（活着的）人会觉得待其不公。

If anything, as the expression of their last wishes, bequests⁹ carry more weight than their passing fancies do.

如果有什么不同的话，作为他们遗愿的表达，遗赠物比流逝的幻想带有更大的分量。

The positive argument for steep inheritance taxes is that they promote fairness and equality.

赞成严苛的继承税的正面论据是，它们促进公平和平等。

Heirs have rarely done anything to deserve the money that comes their way.

子孙后代们几乎毫无应该得到来到他们面前的这笔钱的作为。

Liberals, from John Stuart Mill to Theodore Roosevelt, thought that needed correcting.

从约翰·斯图亚特·穆勒到西奥多·罗斯福的自由主义者认为，这需要纠正。

Roosevelt, who warned that letting huge fortunes pass across generations was “of great and genuine detriment¹⁰ to the community at large”, would doubtless be aghast at the situation today.

曾经发出让巨大的财富世代相传“是对整个社会巨大且真正伤害”之警告的罗斯福，无疑会对当今之现状感到惊愕。

Annual flows of inheritance in France have tripled as a proportion of GDP since the 1950s.

在法国，自上世纪50年代以来，年均继承流站GDP的比例增长了三倍。

Half of Europe's billionaires have inherited their wealth, and their number seems to be rising.

一半的欧洲富人继承了他们的财富，而且数量似乎正在上升。

1 levies   

（部队）征兵( levy的名词复数 )； 募捐； 被征募的军队

参考例句：

• At that time, taxes and levies were as many as the hairs on an ox. 那时，苛捐杂税多如牛毛。
• Variable levies can insulate farmers and consumers from world markets. 差价进口税可以把农民和消费者与世界市场隔离开来。

2 hereditary   

adj.遗传的，遗传性的，可继承的，世袭的

参考例句：

• The Queen of England is a hereditary ruler.英国女王是世袭的统治者。
• In men,hair loss is hereditary.男性脱发属于遗传。

3 elite   

n.精英阶层；实力集团；adj.杰出的，卓越的

参考例句：

• The power elite inside the government is controlling foreign policy.政府内部的一群握有实权的精英控制着对外政策。
• We have a political elite in this country.我们国家有一群政治精英。

4 punitive   

adj.惩罚的，刑罚的

参考例句：

• They took punitive measures against the whole gang.他们对整帮人采取惩罚性措施。
• The punitive tariff was imposed to discourage tire imports from China.该惩罚性关税的征收是用以限制中国轮胎进口的措施。

5 disburse   

v.支出，拨款

参考例句：

• Cashiers receive and disburse money in establishments other than financial institutions.除了金融机构，出纳员也会在一些社会机构里收款付款。
• On approval,we will disburse the fund to your designated bank account directly.一经批核，贷款将于扣除手续费后直接存入您指定的银行账户。

6 affected   

adj.不自然的，假装的

参考例句：

• She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
• His manners are affected.他的态度不自然。

7 logic   

n.逻辑(学)；逻辑性

参考例句：

• What sort of logic is that?这是什么逻辑？
• I don't follow the logic of your argument.我不明白你的论点逻辑性何在。

8 abrogate   

v.废止，废除

参考例句：

• When can we abrogate the national boundaries all over the world?什么时候可以在全球取消国界？
• A government may abrogate any unfair treaties.政府可以取消任何不公平的条约。

9 bequests   

n.遗赠( bequest的名词复数 )；遗产，遗赠物

参考例句：

• About half this amount comes from individual donors and bequests. 这笔钱大约有一半来自个人捐赠及遗赠。 来自《简明英汉词典》
• He left bequests of money to all his friends. 他留下一些钱遗赠给他所有的朋友。 来自《现代英汉综合大词典》

10 detriment   

n.损害；损害物，造成损害的根源

参考例句：

• Smoking is a detriment to one's health.吸烟危害健康。
• His lack of education is a serious detriment to his career.他的未受教育对他的事业是一种严重的妨碍。