美国国会于今年8月18日通过了里根政府提出的今后三年内增税983亿美元的计划。据美刊报道,这是美国和平时期最大的增税法案。这个增税法案出自里根政府之手,是颇具讽刺意味的。人们知道,里根一贯标榜信奉供应学派的经济理论,一向不遗余力地鼓吹减税。他于去年2月上台不久提出的“经济复兴计划”的核心内容就是减税。据里根解释,减税能使投资和储蓄增加,因而就能刺激生产发展,实现经济繁荣。但是,大幅度减税会使政府收入减少,所以减税必须同削减政府开支同时并举 The U.S. Congress passed the Reagan administration’s plan of tax increase of 98.3 billion U.S. dollars for the next three years on August 18 this year. According to the U.S. Journal, this is the largest tax increase bill in the United States during peacetime. The tax increase law comes from the hands of the Reagan administration, which is ironic. People know that Reagan has consistently labeled itself as a supply school economic theory and has always spared no effort in advocating tax cuts. The heart of his “Economic Recovery Plan”, which he put forward shortly after taking office in February last year, was tax concessions. According to Reagan, tax cuts can increase investment and savings and thus stimulate the development of production and achieve economic prosperity. However, drastic tax cuts will reduce government revenue, so tax cuts must be accompanied by cuts in government spending simultaneously