marți, 21 februarie 2012

Cum vede Mankiw reforma fiscala in SUA

Intr-un articol publicat recent in New York Times, profesorul Mankiw propune in 4 idei de reforma fiscala:

Desi marturisesc ca nu sunt intru-totul de acord cu Mankiw, in multe privinte poate fi considerat printre cei mai moderati interventionisti. Iata, in continuare, masurile de politica fiscala care pot fi aplicate nu doar in SUA.

BROADEN THE BASE AND LOWER RATES The United States tax code is filled with deductions and exclusions that shrink the basis of taxation. The smaller base in turn requires higher tax rates to raise the revenue needed to fund government. The starting point of reform is to reverse this process.

TAX CONSUMPTION RATHER THAN INCOME Almost four centuries ago, the philosopher Thomas Hobbes suggested that taxes should be based on consumption, not income. Income measures a person’s contribution of labor and capital to society’s production of goods and services. Consumption measures the quantity of those goods and services he gets to enjoy. Hobbes reasoned that because consumption better reflects the benefits a person receives as a member of society, it is the proper basis of taxation.

TAX BADS RATHER THAN GOODS A good rule of thumb is that when you tax something, you get less of it. That means that taxes on hard work, saving and entrepreneurial risk-taking impede these fundamental drivers of economic growth. The alternative is to tax those things we would like to get less of. Consider the tax on gasoline. Driving your car is associated with various adverse side effects, which economists call externalities. These include traffic congestion, accidents, local pollution and global climate change. If the tax on gasoline were higher, people would alter their behavior to drive less. They would be more likely to take public transportation, use car pools or live closer to work. The incentives they face when deciding how much to drive would more closely match the true social costs and benefits.

KEEP IT SIMPLE, STUPID This engineering aphorism is based on the timeless insight that complex systems are more likely to break down, often in ways the designer failed to anticipate. It applies with force to tax systems.

PS: Pentru cei pasionati de tema, gasiti aici (intr-o varianta mai academica)  propria-mi viziune despre "Fiscalitate, oferte politice si optiuni electorale". 

Niciun comentariu:

Trimiteți un comentariu