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oecd发布就业和税收的改革方案  

2009-05-05 11:30:45|  分类: 默认分类 |  标签: |举报 |字号 订阅

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中文博主按:这当然还是我的美女同事的作品。继续为她鼓掌!

Thursday, May 31, 2007

The Wisdom of the OECD

美女同事[译]


The OECD has released its latest survey of the U.S. economy, and I am impressed. Let's look at a few highlights. First, on employment:

OECD发布了最新的“美国经济调查报告”,我感触颇深。看看几个重点吧。首先,关于就业:


Thetrend growth rate of GDP has slowed, mainly because of tighter limitson how quickly employment can grow. In particular, the labour forceparticipation rate, which used to be rising quickly, is now trendingdown. Against this background, this chapter considers three policiesthat bear on long term employment trends. Raising the age at whichworkers become eligible for full social security benefits woulddiscourage premature retirement and make the social security systemmore financially secure. The disability insurance system isdiscouraging a rising share of the population from staying in theworkforce and should be made less generous and more selective.Substantial increases in the federal minimum wage are planned; however,increases in the Earned Income Tax Credit would achieve the sameobjectives more effectively and with less risk of job losses.

GDP的增长趋势放缓,就其主要原因,乃就业速度的限制趋紧所致。特别是,劳动力参与率在过去增长迅速,现在却逐渐走低。在此背景下,这一章考虑了三项政策,均对长期就业趋势有影响。享受完全社会保障福利年龄的提高,阻止了提前退休,并且使得社会保障体系在财务上更加安全。伤残保险体系,阻碍了劳动力人口比例的增加;它本应更加吝啬一点,更加具有甄别性。联邦最低工资的大幅增加已列入计划;然而,增加劳动所得税收减免,本来可以达到同样的目的,而且更有效、工作损失更少。


Next, on tax reform:

其次,关于税收改革:


Onthe revenue side, it may be difficult to sustain the recent reductionsin marginal tax rates, while meeting the fiscal burden from entitlementprogrammes, although this would be clearly desirable. To the extentthat revenues have to be raised, the tax base should be broadened,rather than reversing reductions in marginal tax rates. Since thecomprehensive tax reform in 1986, which broadened tax bases and reducedmarginal rates, most of the resulting gains in simplicity andefficiency have been lost through a renewed expansion in taxexpenditures. To be sure, not all of them are undesirable. However, taxexpenditures, which are distorting, ill targeted and ineffective,should be reduced or abolished. The President’s Advisory Panel forFederal Tax Reform has recommended, inter alia, that tax preferencesfor mortgage interest payments, employers’ contributions to healthinsurance plan premiums, and state and local tax payments should bereduced. But, in addition to the Panel’s proposals, considerationshould also be given to shifting the tax burden from direct taxes toconsumption based indirect taxes – such as a national sales tax or avalue added tax. This would produce efficiency gains, includingreducing disincentives to saving. Furthermore, higher taxation ofcarbon based energy consumption would help reduce greenhouse gasemissions.

在税收方面,如果要通过应得权益计划(entitlement programmes)来承担财政负担的话,最近的边际税率减免便难以持续下去,虽然,这项政策显然很让人满意。要达到税收必须增加的程度,有必要扩大税基,而不是改变边际税率减免的政策。1986年开始的综合税收改革,包括扩大税基、减少边际税率。改革中因简化和效率带来的大部分收益,由于税收支出的进一步扩大,损失掉了。可以肯定的是,并不是所有的支出都不招人欢迎。然而,有的税收支出被扭曲了,目标有误,而且效率低下。这样的税收支出,应当减少或者废除。联邦税收改革的总统咨询委员会,特别建议:减少对抵押利息支出的税收优惠、减少雇主在健康保险计划保费中的支付比例、减少州和地方的税收。但是,除了咨询委员会的提议,我们也需要考虑到,税收负担从直接税转移到基于间接税的消费如全国营业税(national sales tax)或增殖税(value added tax)。这样的变化,会产生效率收益,包括对储蓄的促进。而且,提高基于能源消费的二氧化碳税,有助于减少温室气体的排放。


Has an international bureaucracy ever made so much sense in so few words? If so, I missed it.

试问:还有其他的国际官僚机构,能够讲得如此言简意赅吗?如果有的话,怪我错过了。
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