美国近年来主要税制改革建议的比较（A comparison of major tax reform proposals in the US in recent years）.docVIP

美国近年来主要税制改革建议的比较（A comparison of major tax reform proposals in the US in recent years） Compared to the United States in recent years, major tax reform proposals. 2008-12-20 15:15:32 the United States in recent years, major tax reform proposals First, the United States tax reform proposals in recent years after the background In the past 20 years, the United States federal tax system has experienced a series of major or comprehensive revision, which in 1986 the promulgation and implementation of the tax reform act is the most fundamental one of the tax reform program. The objective of the reform lies in the reform of tax law, in order to achieve fair, simplified and growth objectives, it is mainly with the past reforms to increase taxes to solve the huge deficits in the federal budget for the purpose is not the same. The tax reform in 1986, a significant reduction in marginal tax rates are highly most observers. The federal income tax reform was greatly cut, a series of specific tax provisions (such as the special type of investment on equipment investment tax credits), as a major obstacle to effective allocation of capital clearing. It is estimated that the 1986 tax reform has created nearly 1 trillion dollar growth opportunities for the American economy. However, despite the 1986 tax reform act has made a lot of achievements, more and more Americans think the legislation is far from taking full advantage of the opportunity created by the tax reform, the economic growth should be far from true. The federal tax system, retained the income tax base, in addition to reduce the statutory marginal tax rates, simplifying the tax system and promote economic growth, while little progress. The 1986 tax reform had tried to broaden the tax base, lower tax rates, however, after the tax reform was in the back. For example, President Bushs 1990 Budget Act to a certain extent and improve the effective tax rate, and President Clintons 1993 Budget Reconciliation Act multi objective