2015考研英语阅读美国税改
<p> <span word="Book">Book</span> <span word="Review">Review</span>;<span word="Tax">Tax</span> <span word="reform">reform</span> <span word="inAmerica">inAmerica</span>;<span word="A">A</span> <span word="simple">simple</span> <span word="bare">bare</span> <span word="necessity">necessity</span>;</p><p> 书评;美国税改;必须做的一件事;</p><p> <span word="The">The</span> <span word="Benefit">Benefit</span> <span word="and">and</span> <span word="the">the</span> <span word="Burden">Burden</span>: <span word="Tax">Tax</span> <span word="ReformWhy">ReformWhy</span> <span word="WeNeed">WeNeed</span> <span word="It">It</span> <span word="and">and</span> <span word="What">What</span> <span word="It">It</span> <span word="Will">Will</span> <span word="Take">Take</span>. <span word="By">By</span> <span word="Bruce">Bruce</span> <span word="Bartlett">Bartlett</span>.</p><p> 《效益与负担：税改我们为什么需要税改，推行税改需要什么》。布鲁斯巴特利特著。</p><p> <span word="Few">Few</span> <span word="subjects">subjects</span> <span word="match">match</span> <span word="tax">tax</span> <span word="reform">reform</span> <span word="for">for</span> <span word="economicimportance">economicimportance</span> <span word="and">and</span> <span word="utter">utter</span> <span word="lack">lack</span> <span word="of">of</span> <span word="sex">sex</span> <span word="appeal">appeal</span>. <span word="With">With</span> <span word="agovernment">agovernment</span> <span word="bleeding">bleeding</span> <span word="red">red</span> <span word="ink">ink</span>, <span word="an">an</span> <span word="ageingpopulation">ageingpopulation</span> <span word="and">and</span> <span word="growth">growth</span> <span word="lagging">lagging</span>, <span word="reform">reform</span> <span word="is">is</span> <span word="back">back</span> <span word="onAmerica">onAmerica</span> <span word="s">s</span> <span word="political">political</span> <span word="agenda">agenda</span>. <span word="Bruce">Bruce</span> <span word="Bartlett">Bartlett</span>, <span word="a">a</span> <span word="supply">supply</span>-<span word="side">side</span> <span word="economist">economist</span>, <span word="tax">tax</span> <span word="expert">expert</span> <span word="and">and</span> <span word="formeradviser">formeradviser</span> <span word="to">to</span> <span word="President">President</span> <span word="Reagan">Reagan</span>, <span word="is">is</span> <span word="among">among</span> <span word="those">those</span> <span word="best">best</span> <span word="equipped">equipped</span> <span word="to">to</span> <span word="help">help</span> <span word="navigate">navigate</span> <span word="the">the</span> <span word="murkyterrain">murkyterrain</span>. <span word="Mr">Mr</span> <span word="Bartlett">Bartlett</span> <span word="held">held</span> <span word="influential">influential</span> <span word="economic">economic</span> <span word="positions">positions</span> <span word="during">during</span> <span word="the">the</span> <span word="country">country</span> <span word="s">s</span> <span word="last">last</span> <span word="great">great</span> <span word="spasmof">spasmof</span> <span word="reform">reform</span> <span word="in">in</span> <span word="the">the</span> 1980<span word="s">s</span>, <span word="but">but</span> <span word="he">he</span> <span word="is">is</span> <span word="now">now</span> <span word="held">held</span> <span word="an">an</span> <span word="apostate">apostate</span> <span word="by">by</span> <span word="many">many</span> <span word="Republicans">Republicans</span>, <span word="for">for</span> <span word="whom">whom</span> <span word="theonly">theonly</span> <span word="acceptable">acceptable</span> <span word="tax">tax</span> <span word="changes">changes</span> <span word="are">are</span> <span word="cuts">cuts</span>. <span word="His">His</span> <span word="balanced">balanced</span>, <span word="well">well</span>-<span word="researched">researched</span> <span word="primer">primer</span> <span word="on">on</span> <span word="America">America</span> <span word="stax">stax</span> <span word="system">system</span>, <span word="The">The</span> <span word="Benefit">Benefit</span> <span word="and">and</span> <span word="the">the</span> <span word="Burden">Burden</span>, <span word="will">will</span> <span word="not">not</span> <span word="endear">endear</span> <span word="him">him</span> <span word="further">further</span> <span word="to">to</span> <span word="ideologues">ideologues</span>, <span word="but">but</span> <span word="it">it</span> <span word="isa">isa</span> <span word="refreshing">refreshing</span> <span word="entre">entre</span> <span word="to">to</span> <span word="a">a</span> <span word="difficult">difficult</span> <span word="subject">subject</span>.</p><p> 很少有话题能像税收改革那样具有经济意义，也很少有话题能像税收改革这样枯燥无味。政府赤字还在增加，人口老龄化还在加剧，经济增长依然迟缓，税收改革又重新回到美国的政治议程。一些人秣马厉兵帮助美国共渡难关，供应学派经济学家布鲁斯巴特莱特就是其中的一位，他是一位税务专家，曾在里根政府里担任顾问。在上世纪80年代的美国改革阵痛中，巴特莱特先生确立了他在经济领域的重要地位，然而现在许多共和党人视他为叛徒，因为唯一可以接受的税改方案因他而被删除。他那本结构平衡、条分缕析介绍美国税制的普及读本《福利及税负》不再使他更受理论家的追捧，但把这本书当作一个困难话题的开口小菜倒是不错。</p>
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