2005年《美国税法改革报告》提出简化所得税方案和增长与投资税收方案两大税改方案,采取了许多积极措施来解决现行美国税法典存在的问题,但某些规定仍存在缺陷和不彻底性,一旦施行会给社会经济带来影响甚至新问题。该报告中的两大焦点——是否引进VAT以及“公平”与“效率”的博弈,值得关注。 The 2005 U.S. Tax Law Reform Report proposes two major tax reform programs to simplify the income tax plan and the tax plan for growth and investment. Many positive measures have been taken to address the existing problems in the U.S. tax code, but some of the provisions are still flawed and incomplete , Once implemented will have an impact on the socio-economic and even new problems. It is noteworthy that the two major focuses in this report - the introduction of VAT and the game of “fairness” and “efficiency”.