结构性税收改革对美国经济的影响□李万甫自二战以来，美国联邦收入体系一直是以所得课税为主体，税收改革自然也就从所得税入手，体现出所得税内在结构调整的倾向。同时，在税制改革过程中，也引发出了税基转换这一涉及美国税收发展方向的重大问题。本文试图围绕这一税基... The Impact of Structural Tax Reform on the U.S. Economy □ Li Wanfu Since the Second World War, the federal income system in the United States has always been based on the taxation of incomes. Tax reform naturally starts with income tax, which reflects the propensity to adjust the internal structure of income tax. At the same time, in the course of the tax reform, it has also triggered a major issue concerning the conversion of the tax base, which involves the direction of tax development in the United States. This article attempts to focus on this tax base ...