经济学人:21世纪各国税制:推陈出新适逢其会(1)
日期:2018-08-29 05:30

(单词翻译:单击)

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中英文本

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Stuck in the past
故步自封
Countries must overhaul their tax systems to make them fit for the 21st century
为适应21世纪新环境,各国须彻底改革税制
If you are a high earner in a rich country and you lack a good accountant,
如果你在富裕国家,收入很高,却还没有一名优秀的会计师,
you probably spend about half the year working for the state.
你可能要花半年的时间为国家工作OT+1NV+@)nFBu7)D-
If you are an average earner, not even an accountant can spare you taxes on your payroll and spending.
如果你的收入处在平均水平,那么即使会计师也不能为你免去在收入和花费缴的税U,v]3BD^l&+0dS
Most of the fuss about taxation is over how much the government takes and how often it is wasted.
关于税收大部分的议论是政府收了多少税,而又多么频繁地浪费这些税*qJbg9|=a0n*^Sn0x.+t
Too little is about how taxes are raised.
而关于如何提高税收的议论则凤毛麟角~J6lPUJ[F6X
Today’s tax systems are not only marred by the bewildering complexity and loopholes that have always afflicted taxation;
如今的税制不但混乱复杂,其漏洞一直影响税收;
they are also outdated.
而且确已成为明日黄花bz2SLS6-FOnz
That makes them less efficient, more unfair and more likely to conflict with a government’s priorities.
这使得税制更低效、更不公平,而且更可能和政府的优先级发生矛盾z1h8Wo9W4lMdE%aj
The world needs to remake tax systems so that they are fit for the 21st century.
世界各国需要重制适合21世纪的税制J]X~dCD&UMsY;qTg,
Jean-Baptiste Colbert, the finance minister of Louis XIV of France, famously compared the art of raising tax to
法国路易十四时代财政部长让-巴普蒂斯特·柯尔贝尔,曾将增税的艺术比作
“plucking the goose so as to obtain the largest possible amount of feathers with the smallest possible amount of hissing”.
“从鹅身上最大限度拔毛,而只让它发出最低限度的嘶嘶声”9b3B2@Tl!%ua*qI&33r
Tax systems vary from one economy to another—Europe imposes value-added taxes, America does not.
不同的经济体税收制度各不相同——欧洲征收增值税,美国则不征税-oJ0@x=L_~ZNXxgL&
Yet in most countries three flaws show how the art of plucking has failed.
但是在大多数国家,有三个欠缺足以表明这种拔毛的艺术是如何失败的f)_JS![J1tCc5]9%

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One is missed opportunities.
一个不足是错失机会UHZ6-rilXeciDsc=f
Expensive housing, often the result of a shortage of land, has yielded windfall gains to homeowners in big, global cities.
土地资源短缺导致房价昂贵,全球大城市的户主因此发了意外之财7-P+-K[4ANKf1uR
House prices there are 34% higher, on average, than five years ago, freezing young people out of home ownership.
现在的房价平均比五年前高34%,越来越多的年轻人买不起房q-!6M!Zfum*!6x9b0f]
Windfall gains should be an obvious source of revenue,
意外之财应该是显而易见的收入来源,
yet property taxes have stayed roughly constant at 6% of government revenues in rich countries,
但在富裕国家,财产税大约还保持在政府税收的6%,
the same as before the boom.
和房价上涨前并无二致-01kQ7RzAiEA5|cf
Another flaw is that tax sometimes works against other priorities.
另一个不足是税收有时会和其他优先事项冲突&r3Fq2s&oX~^hDx_%B
Policymakers in the rich world worry about growing inequality, which is at its highest level in half a century.
在富裕国家,政策制定者担心不平等会逐渐加深,半世纪以来,这种担忧已达到最高程度*r&9M8)TpqZ
In the OECD, a group of mostly developed countries, the richest 10% of the population earn, on average, nine times more than the poorest 10%.
经济合作与发展组织的大部分国家是发达国家,在这个组织中,最富裕的10%人口的收入平均为最贫穷的10%人口的9倍IioGub,t)Pk,~N[ba0a
Yet over this period, most economies (though not America’s) have shifted the composition of labour taxation slightly toward regressive payroll and social-security levies and away from progressive income taxes.
但在此期间,大部分经济体(不包括美国)将劳动税收的组成部分略微向递减的工资税和社会保障税转移,而不是累进所得税P2zD#aMr(.=m

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词语解释

1.stick in 经久留驻
The incident stuck in my mind because it was the first example I had seen of racism in that country.
那个事件令我难以忘怀,因为那是我看到的那个国家的第一例种族歧视事件X]Kw[t~O%)
2.spare someone 使免遭
I wanted to spare Frances the embarrassment of discussing this subject.
我想使弗朗西丝免遭讨论这个话题的尴尬YOYUxqU=G|,1~7NNK。、
3.make a fuss about 大发牢骚
I don't know why everybody makes such a fuss about a few mosquitoes.
我不知道为什么所有人都为几只蚊子发这么大的牢骚(ZBf2cvUAW
4.conflict with (观点、信念、陈述等)相冲突
He held firm opinions which usually conflicted with mine.
他持有坚定的、通常跟我的相冲突的观点;]1#aq#|]&
5.fit for 适合
Of the seven bicycles we had, only two were fit for the road.
我们的七辆自行车中,只有两辆适合这种路tlwE,YRngYAwV#

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