| 单词 | neutral taxes |
| 释义 | neutral taxes Taxes which do not cause inefficiency by distorting the structure of incentives. Poll taxes and lump-sum taxes on economic rents may be neutral, but it is hard to find any others. Direct taxes can avoid discrimination between occupations, but cannot avoid giving incentives to leisure and do-it-yourself activity rather than paid employment, and to a shift to the unofficial economy. Value-added tax (VAT) could avoid discrimination between different goods and services, but because of income distribution considerations and various vested interests it is usually not imposed at a uniform rate on everything; and again it cannot avoid shifting activity to the informal sector. The tax treatment of various types of investment spending by companies provides particularly spectacular examples of non-neutrality. |
| 随便看 |
|
英汉经管词典收录了3426条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。