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Zero-sumdebate 零和争论 Economists are rethinking the view that capitalshould not be taxed; 经济学家正重新考虑是否要推翻不该对资本征税的观点。 Executives thunder that America s corporate-taxrates are to blame for economic weakness. MittRomney s campaign accuses Barack Obama ofwaging a war on capital. In fact, America staxation of capital is more murky thanconfiscatory. At 39.2% its top corporate rate is the rich world shighest but loopholes mean most companies end up paying 27.6%, similar to Britain seffective rate of 27.4% and below Germany s 31.6%. America s tax rate on capital gains, at15%, is lower than in many other countries. And if Mr Romney is the more ardent defenderof capital, both men agree on the need for reforms. This is less a battle, more a skirmish. 行政当局愤怒指出美国经济疲软应归咎于公司企业所得税率。米特罗姆尼发起一场运动指责奥巴马掀起了对资本的战争。事实上，美国的资本税与其用于没收充公，不如说其使用含混不明。其最高企业所得税税率高达39.2%，居发达国家之首，不过由于存在漏洞，大多数公司最终支付的税率为27.6%，接近于英国的实际税率27.4%，低于德国的实际税率31.6%。美国的资本利得税税率为15%，比很多国家都要低。尽管罗姆尼更热衷于维护资本，他和奥巴马都认为有必要进行改革。这不像一场战争，反而只是一场小争论罢了。 | 
