什么是最低税，为什么人们会赞成或不赞成?

Law & Society: Public Law - Tax eJournal Pub Date : 2020-06-09 DOI:10.2139/SSRN.3604328

Daniel N. Shaviro

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引用次数: 10

摘要

最低税(包括全球最低税)有严重的缺点，通常只有在出于光学或政治经济学的原因必须排除其他更好的选择时，最低税才有意义。然而，考虑到“与什么相比?”这个问题困扰着所有现实世界的税收政策制定，人们不能合理地说它们永远不应该被使用。然而，任何这样的使用通常应该是偶然的，不情愿的，并基于对其结构缺陷的理解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?

Minimum taxes (including global minimum taxes) have serious drawbacks, and generally make sense, if at all, only if otherwise superior options must be ruled out for reasons of optics or political economy. Yet, given the “compared to what?” question that haunts all real-world tax policy-making, one cannot reasonably say that they should never be used. Still, any such use should generally be contingent, reluctant, and based on understanding their structural deficiencies.

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Law & Society: Public Law - Tax eJournal

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