经济学人:奥朗德推行高昂富人税 富人会因此"出逃"?

时间:2016-09-22 11:20:03  / 编辑:Abby

  Europe French taxation

  欧洲 法国税收

  A bas les riches!


  Francois Hollande remains intent on introducing apunishing top income-tax


  As Socialist candidate for the French presidency, Francois Hollande promised a 75% topincome-tax rate in order to boost his left-wing credentials and see off a threat from aCommunist-backed rival. As president, Mr Hollande made the tax a centrepiece of his 2013budget. On December 29th, however, the Constitutional Council struck down this flagshipmeasure just days before it was due to take effect, ruling it anti-constitutional.



  Mr Hollande has tried to shrug off thecouncil’s judgment. The top tax rate would be “restructured…without changing its objective”,he said in a televised address on New Year’s Eve. “We will always ask more from those whohave the most.” The prime minister, Jean-Marc Ayrault, added that the 75% tax rate would bedelayed by only a year, after a revised version of the controversial measure is sent toparliament.

  奥朗德试图对委员会的评论置若罔闻。新年晚会的电视讲话上,他说道,最高税率将会重新调整,但不会改变它的目标。我们将要求最富的人缴纳更多的税率。总理埃侯(Jean-Marc Ayrault)补充道,这个富有争议的75%所得税会重修修订,并提交议会,仅在一年后实施。

  Yet the council’s ruling hints at either technical incompetence or political stealth. It rejectedthe measure for breaching the principle of fiscal equality between households, a cornerstoneof France’s tax code. The 75% tax would have applied to individuals who earned over 1m euros($1.3m) , rather than households. So a family in which two earners each took home 900,000euro would not be touched, while another in which a single earner pocketed just over 1m euroswould be, even if his partner earned nothing.

  然而委员会的裁定暗示法国政府不是技术能力有限,就是政治上鬼鬼祟祟行动 。委员会拒绝此方案违背了家庭间财务公平的原则,这个原则是法国税收准则的奠基石。75%的税收适用于年收入超过100万欧元(130万美元)的个人,而不是整个家庭收入。所以说如果一个家庭中夫妻2人的年收入都是900,000欧元,将不会受到该政策的影响,而如果一个家庭中个人的年收入刚好超过100万欧元将会受到影响,即使他的另一半没有收入。

  The technocrats ought to have foreseen this obstacle, but several commentators have arguedthat there remains a bigger potential constitutional problem with the 75% tax rate. In itsruling, the council said that its rejection was made without examining “other grievances”against the tax, such as its possible “confiscatory character”. Under the 1789 declaration ofrights, taxes must be levied on citizens “in proportion to their means”; in this latest ruling, onother tax matters, the council judged that an excessive tax rate breaches this principle.


  Mr Hollande never pretended that the 75% tax rate would raise much cash, but hailed it as a“symbolic” measure. Such symbols may help to win elections, but they can bring lastingtrouble.


  The council’s ruling has prompted cries of betrayal from those on the left who fear that the richcould now be let off, whereas taxes on cigarettes, beer and other basic items rise. They neednot worry. Whatever the fate of the 75% tax rate, new and heavier taxes on companies, capitalgains, wealth and income have not gone away. It is their combined impact that has promptedfigures such as Gerard Depardieu, a French film star, to quit the country and entrepreneurs todenounce the government as hostile to wealth creation. Mr Hollande’s 75% rate may havebeen struck down for now, but the “symbolic” damage has been done.


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