论文部分内容阅读
2013年,虽然全球整体经济形势开始回暖,但欧美国家的财政状况依然十分紧张,财政赤字继续攀升。在这种背景下,我们看到不断有增加富人税收的预算案出现,法国和美国还出现了很多富人“因税弃籍”的现象。这是否意味着部分欧美国家对富人增加课税成为了一种趋势?隐藏在其后的根源又是什么?还是让我们从引起舆论哗然的法国“富人税”说起。“富人税”出台的背景2013年9月25日,法国公布了2014年财政预算案。该预算案推出了一揽子财政改革计划。其中,最为
In 2013, although the global economic situation began to pick up, the financial conditions in the United States and Europe remained tense and the fiscal deficit continued to rise. Against this background, we have seen the continuous budget increase for the rich, and many rich and tax-rich countries have emerged in France and the United States. Does this mean that it is a trend for some European and American countries to increase taxation on the rich? What are the hidden causes behind them? Or let us start with the French “rich tax” which has caused public outcry. Background of the introduction of “rich tax” On September 25, 2013, France announced the 2014 budget. The budget launched a package of fiscal reform plans. Among them, the most