It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
建议对以前适用比例税率的所得改为适用超额累进税率,这符合对非勤劳所得课税的公正性。
2
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是,如果把扭曲闲暇—收入替换关系的超额负担包括在内,大大低于100%的边际税率才是最适的。
3
Incometax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.