2014年--外文翻译--经合组织国家累进税制改革的机遇和障碍（节选）

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1、中文 4000 汉字， 2200 单词， 12000 英文字符 出处 ： Godar S, Paetz C, Truger A. Progressive Tax Reform in OECD Countries: Opportunities and ObstaclesJ. Ilo Working Papers, 2014, 245(2):346. Progressive tax reform in OECD countries: opportunities and obstacles S Godar， C Paetz， A Truger 1 Taxation trends since the

2、1980s: Traditional standards of tax justice under pressure Traditionally, the aims of taxation in the industrialized countries in the area of distribution were (1) to avoid tax privileges for specific sources of income (comprehensive income approach); and (2) to achieve a high degree of progressivit

3、y. However, these goals have come under increasing pressure since the 1980s. According to the OECD (2011), market incomes have become more unequal in most OECD countries since the mid-1980s. Additionally, redistribution by the State has on average become less effective, especially since the mid-1990

4、s. It is impossible to establish the extent to which the changes in the tax systems are responsible for this state of affairs. Nevertheless, the general taxation trends as reflected in some important indicators point to a connection. Strong drops in the top marginal income tax rates, in the corporat

5、e income tax rates, as well as an increasing of dualization of the income tax (that is, increasing privileges for capital income) demonstrate that the traditional standards of tax justice have come under severe pressure in recent decades. On average, taxes on personal income used to be the most impo

6、rtant source of revenues for OECD countries. They accounted for about 30 per cent of total tax revenues in the 1980s. Since then, their relative importance has declined to about 24 per cent while the weight of social security contributions has increased (OECD, 2012a). In order to evaluate how progressive income tax systems are, top statutory tax rates can be used as an indicator for broad international trends and a proxy for the intended redistributive effects of income tax systems. Since the