共和党税收计划将给富人带来巨大好处，同时让国家背上债务

通过限制高收入家庭和企业的税收减免，政策制定者可以将其提案的成本削减一半以上，同时仍然为收入低于 40 万美元的家庭提供减税。

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

拜登的税收议程：削减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.

拜登总统的税收议程旨在为收入低于 40 万美元的家庭提供重大福利，同时尽量减少对联邦赤字的影响。这种做法与国会共和党人提议的大规模延长特朗普时代的减税措施形成鲜明对比，后者主要有利于富裕的个人和企业。

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.

根据税收和经济政策研究所 (ITEP) 最近的一项分析，延长 2017 年减税和就业法案 (TCJA) 将使三分之二以上的福利流向最富有的 20% 家庭。年收入 2 万美元的家庭将获得 100 美元的适度减税，而百万富翁将获得数万美元的减税。

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.

这种方法旨在为工薪家庭提供小额减税作为政治掩护，同时为最富有的美国人提供巨额福利——但代价是联邦赤字不断膨胀。

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.

减少共和党税收计划赤字影响的最简单、最公平的方法是减少对富裕个人和企业的减税。美国财政部最近报告称，限制收入低于 40 万美元的家庭的税收减免将使该提案的成本减少一半以上。

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

然而，共和党议员对这种实用合理的做法并没有表现出多少兴趣。

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，他们提出了一些措施，例如废除《通货膨胀削减法案》中的绿色制造信贷——这一举措只能抵消其为富人减税的一小部分成本，而且将以牺牲美国制造业就业机会为代价。值得注意的是，众议员马乔里·泰勒·格林（Marjorie Taylor Greene）是这些信贷的直言不讳的反对者，她庆祝了她所在地区在这些激励措施的帮助下建造的价值 20 亿美元的太阳能发电厂。

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.

如果立法者真的试图抵消这些减税的巨大成本，他们将被迫转向削减支出或增税，其幅度和倒退影响是本届国会之前难以想象的。

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.

共和党立法者最近准备了一份文件，其中包括其他潜在的收入增加者。这些提议包括废除经常用于港口和机场建设的税收优惠私人活动债券，以及对大学生的奖学金学费征税。

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，这些提议大多只是象征性的姿态，仅筹集了数百亿美元，几乎没有减少延长 TCJA 的 5.5 万亿美元成本。

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.

当选总统特朗普还宣扬计划将关税全面提高至 20%，并将来自中国的进口关税提高至 60%。由于他最近提出的关税提案从对所有进口商品全面征收 20% 的关税到针对领土扩张的有针对性的关税，因此不可能说任何新关税实际上会是什么样子，也不可能增加多少收入。不过，就关税增加收入而言，它们主要是由消费者买单的。这相当于普通家庭的税收增加。

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.

如果共和党立法者认真对待赤字中性的税收改革，他们将集中精力增加对超级富豪和大公司的税收。国会预算办公室最近的一份报告列出了政策选择，再加上延长 2017 年税法的有限方法，可以抵消大部分收入损失。

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，企业税率仅提高 1% 就可以产生超过 1000 亿美元的收入。按国内税率对美国公司的海外收入征税将产生超过 3000 亿美元的收益。堵住漏洞，例如允许高收入企业主逃避某些税收的金里奇-爱德华兹漏洞，可以筹集超过 4000 亿美元的资金。

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.

最终，这些措施表明，更公平、更负责任的税收方案是可能的。共和党计划中没有此类提案，这揭示了它们真正的优先事项：为最富有的美国人提供大幅减税，而普通工薪家庭却只能得到面包屑。