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Feldstein关于慈善税的评论  

2009-03-27 16:38:36|  分类: 默认分类 |  标签: |举报 |字号 订阅

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租税归宿的基本的一课(请去翻我教材中的第6章和12章)是讲:税收负担并不一定会加到政府领导们所希望的人的头上

Feldstein on the Charity Tax

by Greg Mankiw

One basic lesson of tax incidence (see Chapters 6 and 12 of my favorite textbook) is that the burden of a tax does not always stay where our political leaders try to put it. My Harvard colleague Martin Feldstein gives an example:

President Obama's proposal to limit the tax deductibility of charitable contributions would effectively transfer more than $7 billion a year from the nation's charitable institutions to the federal government. But the high-income taxpayers affected by the rule change are likely to cut their charitable giving by as much as the increase in their tax bills, which would, ironically, leave their remaining income and personal consumption unchanged.

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