What Is Ability-To-Pay Taxation?

什么是纳税能力？

The ability-to-pay philosophy of taxation maintains that taxes should be levied according to a taxpayer's ability to pay. The idea is that people, businesses, and corporations with higher incomes can and should pay more in taxes.

纳税能力思想认为，应根据纳税人的支付能力来征税。也就是说，高收入的个人、企业和公司可以也应该缴纳更多的税。 

Understanding the Ability-To-Pay Principle

关于纳税能力原则

Ability-to-pay taxation argues that those who earn higher incomes should pay a greater percentage of those incomes in taxes compared with those who earn less. For example, in 2020 individuals in the United States with taxable income less than $9,875 faced a 10% income tax rate, while those with taxable income of more than $518,000 faced a rate of 37%, the nation's top individual rate. Earnings between those amounts face tax rates as set by income brackets.

纳税能力论认为，与收入较低的人相比，收入较高的人应该缴纳更高比例的税款。例如，2020 年美国应税收入低于9,875美元的个人将面临10%的纳税所得税税率，而应税收入超过518,000美元的人则面临37%的税率，这是全国最高的个人税率。这些金额之间的收入将面临由收入等级确定的税率。

The idea underlying ability-to-pay taxation is that everyone should make an equal sacrifice in paying taxes, and because people with more money effectively have less use for a given dollar, paying more of them in taxes does not impose a greater burden. Think of it this way: To a person with earns $1 million a year, $10,000 will make very little difference in their life, while it will make a big difference to a person earning only $60,000 a year.

纳税能力的基本思想是，每个人都应该在纳税方面做出同等的牺牲，并且由于拥有更多钱的人实际上对给定的美元的用途较少，因此缴纳更多的税款并不会造成更大的负担。是这样的：对于一个年收入100万美元的人来说，10,000美元对他们的生活影响很小，而对于一个年收入只有60,000美元的人来说，这将产生很大的影响。

History of Ability-to-Pay Taxation

纳税能力的历史

The idea of a progressive income tax—that is, that people with the ability to pay more should pay a higher percentage of their income—is centuries old. In fact, it was espoused by none other than Adam Smith, considered the father of economics, in 1776.

累进所得税的观点——即有能力支付更多费用的人应该支付其收入的更高比例——已经有几个世纪的历史了。事实上，被认为是经济学之父的亚当·斯密在1776年就提出了这一观点。

Smith wrote: “The subjects of every state ought to contribute toward the support of the government, as near as possible, in proportion to their respective abilities; that is in proportion to the revenue which they respectively enjoy under the protection of the state.”

斯密写道：“每个州的臣民都应该根据他们各自的能力，尽可能地为政府的支持做出贡献；这与他们在国家保护下各自享有的收入成比例。”

Arguments for Progressive Taxation

累进税的论点

Advocates of ability-to-pay taxation argue that those who have benefitted most from the nation’s way of life in the form of higher incomes and greater wealth can afford and should be obligated to give back a little more to keep the system running.

纳税能力论的支持者认为，那些以更高的收入和更多的财富形式从国家生活方式中受益最多的人有能力并且应该有义务多回馈一点以维持体系的运转。

The argument is that the society that government tax revenue has helped build—infrastructure such as highways and fiberoptic communications networks, a strong military, public schools, a free market system—provide the environment in which their success is possible and in which they can continue to enjoy that success.

他们的论点是，政府税收帮助建立的社会——高速公路和光纤通信网络等基础设施、强大的军队、公立学校、自由市场体系——为他们的成功提供了可能并可以使其成功继续下去的环境。

Criticism of Ability-to-Pay Taxation

对纳税能力的批评

Critics of progressive taxation argue that it is fundamentally unfair. They say it penalizes hard work and success and reduces the incentive to make more money. Many argue that everyone should pay the same income-tax rate—a "flat tax"—to make the system more equitable.

累进税的批评者认为，这从根本上来说是不公平的。他们认为，这惩罚了努力工作和成功的人，并降低了赚更多钱的动力。许多人认为，每个人都应该缴纳相同的所得税率——“统一税”——以使制度更加公平。

Progressive Taxation and Inequality

累进税制与不平等

While the U.S. still maintains a progressive tax system, tax rates for the rich have plummeted over the past several decades. When President Ronald Reagan took office in 1981, the highest income tax bracket for individuals was 70%. In 2020, the top rate for incomes is 37%. Meanwhile, inequality has reached levels not seen in at least a century. The top 1% now holds more wealth than the bottom 90%.

美国虽然仍然保持累进税制，但过去几十年里富人的税率直线下降。1981年罗纳德·里根总统上任时，个人最高税率为70%。2020年，收入的最高税率为37%。与此同时，不平等已达到至少一个世纪以来未见的水平。1%的顶级富人现在比底层90%的人拥有更多的财富。

Personalized Advice When You Need It

您需要时的个性化建议

Put your financial goals in motion with an expert-built portfolio and receive ongoing advice and annual check-ins to ensure your plan is on track. With J.P. Morgan Personal Advisors, you can get a professionally designed investment portfolio that meets your needs and automatically rebalances as the market shifts. Fill out this short form to get started.

通过专家构建的投资组合将您的财务目标付诸实施，并接受持续的建议和年检，以确保您的计划步入正轨。有了摩根大通私人顾问，您可以获得专业设计的投资组合，满足您的需求，并随着市场变化自动重新平衡。就从填写这份简短的表格开始吧。

（英文来源：Investopedia）