美国1986年税制改革法案中的某些条款对奖励储蓄和投资产生严重的不良影响。税制改革使个人所得税率明显降低。在某种程度上,降低高边际税率后税收的短少,不得不相应地大量增加公司税来弥补。公司税的增加是通过取消公司投资抵免和减少折旧提留实现的。结果,大大降低了企业固定资产投资的积极性。这样做,表明税制改革总的结果是提高了高收入纳税者的税收负担。修改了的税法通过 Certain provisions of the 1986 Tax Reform Act of the United States have a serious adverse effect on incentive savings and investment. Tax reform to personal income tax rate significantly lower. To a certain extent, after the reduction of the high-marginal tax rate, the tax revenue had to be shortened, and the corporation tax had to be correspondingly increased to make up for it. Corporate tax increases are achieved by eliminating corporate investment credits and reducing depreciation. As a result, the enthusiasm of enterprises in investing in fixed assets is greatly reduced. In doing so, it shows that the overall result of tax reform is raising the tax burden on high-income taxpayers. The revised tax code passed