首页
登录
职称英语
One major reason for Germany’s high unemployment and the evident weakness of
One major reason for Germany’s high unemployment and the evident weakness of
游客
2024-02-23
47
管理
问题
One major reason for Germany’s high unemployment and the evident weakness of business investment is the nature of the tax system, which tends to discourage both individual effort and investment. Nominal(名义上的)corporate(公司的)tax rates are, in fact, very high and it is these rates that potential investors primarily look at. However, the actual burden borne by companies is not as great as it might seem, because the tax base is fairly narrow. This combination in itself tends to encourage tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.
A reform of corporate taxation, therefore, should start by reducing tax rates, cutting subsidies(津贴)arid broadening the taxable base. The resulting positive impact on growth would be reinforced if there were also a substantial easing of the net burden.
How do the current plans for a reform of corporate taxation measure up to these goals? The overall tax burden on companies is to be brought down significantly, with the ceiling of 35% being set. To this end, a dramatic reduction in the corporate tax on retained earnings is planned. The related drop in revenues is to be offset(抵消)by changes in the rules governing tax breaks.
An approach incorporating these basic features would, be a welcome step. If realized in its present form, it should ensure that the objective of making tax rates more attractive for businesses is achieved. At the same time, however, it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief.
Comprehensive tax reform is needed in Germany to spur investment and to create new jobs, thus putting the economy on a higher growth path. The drop in revenues caused by the tax relief granted to both companies and households would, in time, be at least partially offset by the larger volume of tax receipts produced by economic growth. The gaps that remained should primarily be closed through spending cuts. If measure of this sort proved inadequate, then, as a last resort, an increase in indirect taxes could perhaps be considered. [br] An inevitable result from providing relief is ______.
选项
A、less individual effort
B、a decrease in revenues
C、high unemployment rate
D、less business investment
答案
B
解析
事实细节题。原文最后一段提到The drop in revenues caused by the tax relief granted to both companies and households,根据此句可知减轻税收会使国家收入减少,因此答案选B。
转载请注明原文地址:https://tihaiku.com/zcyy/3475230.html
相关试题推荐
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofinge
随机试题
[originaltext]M:Mara,wherewereyouyesterdayevening?Iexpectedtoseeyou
Afterintensiveresearch,scientistshaveconcludedthatpoliticianslie.
民用建筑修缮查勘前收集的资料,可不包括( )。A.周边建筑的运营情况 B.地
审查施工图预算的方法中审查质量比较高但是工作量大的是()。A.全面审查法 B
A.免疫抑制剂 B.血浆置换 C.脾切除 D.血小板悬液输注 E.糖皮质
陕北民歌种类很多,其中以()最富有特色、最具代表性A.小调 B.信天游
精湛:手艺A.关系:暧昧 B.差异:视野 C.温柔:抒情 D.深邃:思想
某小区前期物业管理招标时,评标委员会的组成人员中,招标人的代表是2人,则物业管理
饮邪停于胸者称为A.痰饮 B.溢饮 C.支饮 D.悬饮
金属烤瓷全冠舌侧颈缘如以金属为冠边缘者,预备体颈缘不宜预备成A:羽状 B:凹槽
最新回复
(
0
)