Given the importance of the subject, there isn’t much debate about the fundamentals of taxation. Fundamentalism, yes: on the right, the idea that all tax is theft and that any cut in tax rates will raise revenue; on the left, the idea that the country’s fiscal – and indeed social – problems could be solved quite simply if only the government had the courage to tax the rich more heavily.
鉴于税收的重要性,人们对于其基本原理没有多少争论。基要主义,是的:右派认为,所有的税收都是偷窃,任何税率的下降都会提高收入;左派认为,只要政府有勇气对富人增税,国家的财政——乃至社会——问题就可以轻而易举地得到解决。
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