世界上工业化国家的税收制度正在发生迅速的变化,有时候是进行重大的改革。这场运动部分地是对1986年的美国税制改革(扩大所得税税基和将税率降到二十年代以来未有过的水平)的反应。但是,它也反映了对由高税率、通货膨胀时期和无效的税收优惠所造成的扭曲和不公平现象的几乎普遍地再认识。这里提供了美国及其主要贸易伙伴截至1987年底修订税制的进展情况。 The tax system in the industrialized countries of the world is rapidly changing, sometimes with major reforms. This movement is in part a response to the 1986 tax reform in the United States (expanding the income tax base and lowering the tax rate to something that has not existed since the 1920s). However, it also reflects an almost universal re-recognition of distortions and inequalities caused by high tax rates, inflationary times and ineffective tax incentives. Here are the progress made in the revision of the tax system by the United States and its major trading partners as of the end of 1987.