税收政策上缺乏腾挪空间,奥巴马修补漏洞的努力实属无可奈何之举。就在银行压力测试结果公布的前两天,美国总统奥巴马在4日推出一套国外税收改革方案,要求提高美国企业在国外投资收入税额,同时打击利用“避税天堂”逃税 Lack of room for triumph on tax policy, Obama efforts to patch the loophole is indeed no alternative. Two days before the results of the stress test on the banks were released, the U.S. President Barack Obama launched a set of foreign tax reform programs on the 4th to require U.S. companies to increase their overseas investment income taxes while cracking down on tax avoidance