共和黨稅收計畫將為富人帶來巨大好處，同時讓國家背負債務

透過限制高收入家庭和企業的稅收減免，政策制定者可以將其提案的成本削減一半以上，同時仍為收入低於 40 萬美元的家庭提供減稅。

Biden’s Tax Agenda: A Balanced Approach to Cutting Costs and Delivering Benefits

拜登的稅收議程：削減成本和提供福利的平衡方法

January 17, 2023

2023 年 1 月 17 日

President Biden’s tax agenda aims to provide significant benefits to families earning less than $400,000 while minimizing the impact on the federal deficit. This approach contrasts sharply with the massive extension of the Trump-era tax cuts proposed by Congressional Republicans, which would primarily benefit wealthy individuals and businesses.

拜登總統的稅收議程旨在為收入低於 40 萬美元的家庭提供重大福利，同時盡量減少對聯邦赤字的影響。這種做法與國會共和黨人提議的大規模延長川普時代的減稅措施形成鮮明對比，後者主要有利於富裕的個人和企業。

According to a recent analysis by the Institute on Taxation and Economic Policy (ITEP), extending the 2017 Tax Cuts and Jobs Act (TCJA) would direct more than two-thirds of the benefits to the richest 20 percent of households. A family making $20,000 a year would receive a modest tax cut of a hundred dollars, while a millionaire would receive tens of thousands.

根據稅收和經濟政策研究所 (ITEP) 最近的一項分析，延長 2017 年減稅和就業法案 (TCJA) 將使三分之二以上的福利流向最富有的 20% 家庭。年收入 2 萬美元的家庭將獲得 100 美元的適度減稅，而百萬富翁將獲得數萬美元的減稅。

This approach is designed to offer small tax cuts to working families as political cover while delivering massive benefits to the wealthiest Americans — at the cost of a ballooning federal deficit.

這種方法旨在為工薪家庭提供小額減稅作為政治掩護，同時為最富有的美國人提供巨額福利——但代價是聯邦赤字不斷膨脹。

The simplest and most equitable way to reduce the deficit impact of the Republican tax plan would be to scale back tax cuts for wealthy individuals and corporations. The Treasury Department recently reported that limiting tax breaks to families earning less than $400,000 would cut the proposal’s cost by more than half.

減少共和黨稅收計畫赤字影響的最簡單、最公平的方法是減少對富裕個人和企業的減稅。美國財政部最近報告稱，限制收入低於 40 萬美元的家庭的稅收減免將使該提案的成本減少一半以上。

However, Republican lawmakers have shown little interest in this practical and reasonable approach.

然而，共和黨議員對這種實用合理的做法並沒有表現出太多興趣。

Instead, they have proposed measures such as repealing green manufacturing credits from the Inflation Reduction Act — a move that would offset only a fraction of the cost of their tax cuts for the wealthy and would come at the expense of American manufacturing jobs. Notably, Rep. Marjorie Taylor Greene, a vocal opponent of these credits, celebrated a $2 billion solar plant in her district that was built with the help of these incentives.

相反，他們提出了一些措施，例如廢除《通貨膨脹削減法案》中的綠色製造信貸——此舉只能抵消其為富人減稅的一小部分成本，而且將以犧牲美國製造業就業機會為代價。值得注意的是，眾議員馬喬裡·泰勒·格林（Marjorie Taylor Greene）是這些信貸的直言不諱的反對者，她慶祝了她所在地區在這些激勵措施的幫助下建造了價值20 億美元的太陽能發電廠。

If lawmakers really do attempt to offset the huge costs of these tax cuts, they will be forced to turn to spending cuts or tax increases of such magnitude and such regressive impact that they were unimaginable before this Congress.

如果立法者真的試圖抵消這些減稅的巨大成本，他們將被迫轉向削減支出或增稅，其幅度和倒退影響是本屆國會之前難以想像的。

Republican lawmakers recently prepared a document including additional potential revenue raisers. These proposals range from repealing tax-advantaged private activity bonds, which are often used in the construction of ports and airports, to taxing scholarship tuition of college students.

共和黨立法者最近準備了一份文件，其中包括其他潛在的收入增加者。這些提議包括廢除經常用於港口和機場建設的稅收優惠私人活動債券，以及對大學生的獎學金學費徵稅。

Most of these proposals would be token gestures, however, raising only tens of billions of dollars and barely making a dent in the $5.5 trillion cost of extending the TCJA.

然而，這些提議大多只是像徵性的姿態，僅籌集了數百億美元，幾乎沒有減少延長 TCJA 的 5.5 兆美元成本。

President-elect Trump has also touted plans to increase tariffs to 20 percent across the board and 60 percent for imports from China. It is impossible to say what any new tariffs would actually look like or how much revenue these will raise as his more recent tariff proposals have varied from full across-the-board 20 percent tariffs on all imported goods to targeted tariffs for territorial expansion. To the extent that tariffs raise revenue, though, they are largely paid for by consumers. This would amount to a tax increase on regular families.

當選總統川普也宣稱計劃將關稅全面提高至 20%，並對來自中國的進口產品關稅提高至 60%。由於他最近提出的關稅提案從對所有進口商品全面徵收 20% 的關稅到針對領土擴張的有針對性的關稅，因此不可能說任何新關稅實際上會是什麼樣子，也不可能增加多少收入。不過，就關稅增加收入而言，它們主要是由消費者買單的。這相當於一般家庭的稅收增加。

If Republican lawmakers were serious about deficit-neutral tax reform, they would focus on increasing taxes for the ultra-wealthy and large corporations. A recent report from the Congressional Budget Office laid out policy options that – combined with a limited approach to extending the 2017 tax law – could offset much of the revenue loss.

如果共和黨立法者認真對待赤字中立的稅收改革，他們將專注於增加對超級富豪和大公司的稅收。國會預算辦公室最近的一份報告列出了政策選擇，再加上延長 2017 年稅法的有限方法，可以抵消大部分收入損失。

Raising the corporate tax rate by just 1 percent could generate over $100 billion, for example. Taxing U.S. corporations’ foreign income at the domestic rate would yield more than $300 billion. Closing loopholes, such as the Gingrich-Edwards loophole that allows high-income business owners to avoid certain taxes, could raise over $400 billion.

例如，企業稅率僅提高 1% 就可以產生超過 1,000 億美元的收入。以國內稅率對美國公司的海外收入徵稅將產生超過 3000 億美元的收益。堵住漏洞，例如允許高收入企業主逃避某些稅收的金里奇-愛德華茲漏洞，可以籌集超過 4000 億美元的資金。

Ultimately, these measures demonstrate that a more equitable and fiscally responsible tax package is possible. The absence of such proposals in the Republican plan reveals their true priority: delivering enormous tax cuts to the wealthiest Americans while average working families receive crumbs.

最終，這些措施表明，更公平、更負責任的稅收方案是可能的。共和黨計畫中沒有此類提案，這揭示了它們真正的優先事項：為最富有的美國人提供大幅減稅，而普通工薪家庭卻只能得到麵包屑。