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我在十二年前所论述的对于改革税收的一个更简便的办法,就是在不改变税法的基础上大幅度降低个人所得税的最高税率。一个大幅度的减税:个人所得税现行的最高税率是70％。假如把它降低到25％,也就是说除了把高于25％的税率降到25％以外,其他的税率都保持不变。这种减税的幅度是相当可观的。高于25％的税率,原先是适用于应征税的所得额在12,900美元以上单独报税的未婚个人和应征税的所得额在20,200美元以上联合报税的已婚夫妇。
An easier way to reform taxation that I discussed about 12 years ago is to drastically lower the maximum rate of personal income tax without changing the tax law. A substantial tax cut: The highest current tax rate on personal income tax is 70%. If it is reduced to 25%, that is to say, the tax rate will remain the same except that the tax rate of more than 25% will be reduced to 25%. The magnitude of this tax reduction is considerable. A tax rate higher than 25% originally applied to taxable individuals who reported tax returns above 12,900 U.S. dollars alone and taxable couples who filed tax returns of more than $ 20,200.