摘要:这是澳大利亚麦考瑞大学对累进税制和公司权利的谬论进行分析的一篇留学生论文,累进所得税的理念在经济社会中被广泛接受。本文的目的是揭露累进税制的谬论,论述它伤害了那些挣的最多以及支付更高的税收的人,以及那些如员工等低税收的人。
t making the world a better place but of course keeping the world from moving in the wrong direction.
The right way to reduce tax evasion- In Europe, the underground economy accounts for more than 16 percent. [19] of economic output. In some countries, such as Greece and Italy, more than one-fourth of economic activity takes place underground. The biggest reason for the existence of the shadow economy, not surprisingly, is tax burden:
“In almost all studies it has been found out, that the tax and social security contribution burdens are one of the main causes for the existence of the shadow economy. ...Empirical results of the influence of the tax burden on the shadow economy ...all found statistically significant evidence for the influence of taxation on the shadow economy”. [20]
The lower the tax rate, the lower the incentive to use either legal or illegal means to hide money. In other words, when tax rates are low, people are willing to report more income to the government. Similarly, lower tax rates and better tax systems have reduced the underground economy, in Russia the 13 percent flat tax, for instance, has dramatically enhanced fulfillment [21] . Tax fulfillment also may be morally questionable if government is acting irresponsibly and impose a high tax system. Thus, tax evasion might reduce the tax revenues and therefore the size of government as cited below:
“ ...there seems to be a certain consensus that tax evasion is rather allowed when taxes are unfair, the government acts inappropriately or the government is not legitimated.“ [22]
And another writer asks:
“What if you live under a corrupt government, where a large portion of tax revenue goes to corrupt politicians and their friends and family? ...What if you are in a high tax bracket and the government takes more than 90 percent of your marginal income... If the government uses the tax system as a means of redistributing income rather than as a means of financing legitimate government functions, are you justified in evading taxes? [23]
Ethical Considerations- When applying progressive taxes, the state assumes that the people or companies with higher incomes should contribute more as a matter of “social justice.” What should be borne in mind, however, is that this income is the private property of those that have earned it. To assume otherwise is to criminalize success and, of course, if we treat successful people as criminals, they will either behave as such (through tax avoidance) or go elsewhere (leading to a brain drain).
On the other hand, if we implement a system that encourages people to enter the market and compete in the belief that honest hard work is of the highest ethical value, then these people are much more likely to operate within the framework of the law. In this sense, civil society and the state exist to serve the individual, and not the other way around. Only if the individual fails to live up to these high expectations should the state intervene, through the administration of justice, to ensure that the law is enforced.
In other words, people should be free to pursue their own individual goals. The state should not interfere with progressive and progressive burdens. Rather, it should allow for expressions of true solidarity, which can never be imposed, where each person is free to decide how to be generous towards othe
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