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DOES raising taxes on those who are doing welleconomically stifle growth and slow down therecovery? That depends on how rich peoplebehave when their taxes rise. Do they work lesswhen they are allowed to keep a smaller chunk oftheir income? Do they move their money offshore?Do they take a larger share of their earnings informs that are more lightly taxed? Economists havelooked at the effects of many past changes in taxrates to try to answer such questions. 对富人增税是否会抑制经济增长，延缓复苏?这取决于富人在增税后的行为态度。若税后收入缩水，他们是否会因此减少工作量?将家产移至海外?抑或更多地通过赋税较低的形式获取收入?为了解答上述问题，经济学家对过去诸多税率政策变化的收效作出研究。 Martin Feldstein, a Harvard economist, found thatthe taxable income of the rich adjusted dollar-for-dollar with tax rates when America cut itshighest tax rate from 50% to 28% in 1986, so that tax revenues stayed the same. This wouldsuggest that raising top tax rates is likely to produce little extra revenue, while distortingeconomic behaviour further. But others have found that this adjustment in taxable income isdriven largely by people altering when and how they take their income in order to minimisetheir tax burden. For instance, there was a big fall in taxable income after tax rates rose in1993; but most of this seems to have come from a few rich people hurrying to cash in theirstock options before taxes rose. | 
