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。
累进税制和公司权利的谬论
每当一听到上诉公司权利,或视为法人的企业的权利, 对于我们应该如何调节自己的税务事务这个问题,就会产生一种错误的循环论证。“私人财产是一项法律公约,一部分是由税收制度来定义的;因此,税收制度不能通过观察其对私人财产的影响来进行评估,应该作为有独立的存在并且有效的制度来评估。”
如果一个人相信社会财产的分配和公司本身的规约性,那么甚至还有一种关于企业产权的双重规约。公司不是事前的权利享有者,因此它需要获得“社会许可经营”。
摘要——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。在描述了不合理的样本累进税制之后,文章得出结论任为累进税是进步的障碍,以及一种减少效率,创新,创造力,和经济增长的方式。
The fallacy of progressive
taxation and corporate rights
Similarly, an error of circular reasoning is made whenever one hears an appeal to corporate rights, or to the entitlements of corporations considered as legal persons, with regard to questions of how we should regulate their tax affairs. “Private property is a legal convention, defined in part by the tax system; therefore, the tax system cannot be evaluated by looking at its impact on private property, conceived as something that has independent existence and validity.”
If one believes in the conventionality of both the distribution of property within a society, and of the corporate form itself, then there is even a kind of double conventionality with regard to corporate property rights. Corporations, rather than being holders of ex ante entitlements, therefore need to earn their ‘social license to operate’. One
Abstract- The idea of progressive income tax is widely accepted in economic societies. The aim of this paper is to demonstrate the fallacy of progressive taxation, showing that it harms those who have or try to have the most and who pay higher taxes, but also those who pay low taxes such as the employees. After presenting irrationalized samples of progressive taxation, it concludes that progressive taxes are an obstacle to progress and a way of punishing efficiency, innovation, creativity, and economic growth.
Introduction- Governments have charged taxes to cover their expenses since ancient times. Today, almost every citizen contributes a percentage of his or her earnings in taxes to cover public spending on security, justice, education, health, and all the other areas to which resources must be allocated for the normal carrying out of public affairs [1] . One of the responsibilities of any government has been to provide an environment conducive to economic growth and opportunity. One of the main conditions for prosperity to create that environment is a tax system that rewards – or at least does not unduly discourage – productive behavior:
“Above this race of man stands an immense and tutelary power, which takes upon itself alone to secure their gratifications and to watch over their fate. That power is absolute, minute, regular, provident and mild. It would be like the authority of a parent if, like that authority, its object was to prepare men for manhood; but it seeks, on the contrary, to keep them in perpetual childhood; it is well content that the people should rejoice, provided they think of nothing but rejoicing. For their happiness such a government willingly labors, but it chooses to be the sole agent and the only arbiter of that happiness; it provides for their security, foresees and supplies their necessities, facilitates their pleasures, manages their principal concerns, directs their industry, regulates the descent of property, and subdivides their inheritances; what remains, but to spare them all care of thinking and a
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