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中国财政科学研究院2019年博士研究生入学考试考博英语真题(综合考核)
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中国财政科学研究院2019年博士研究生入学考试考博英语真题
Question 2As stated in the report “TAX CUTS: BENEFITS AND PROBLEMS”, tax cuts may stimulate consumption, encourage investment, boost economic growth, and the other side may be the problems such as inequality, budget imbalance, public borrowing and so on. Focus on ONE perspective to make your discussion.
TAX CUTS: BENEFITS AND PROBLEMS
For years, U.S. firms have shouldered one of the highest corporate income tax rates in the world, at just under 39 percent (state and federal combined). In 2017 that was the third-highest rate among the world’s 173 nations. High corporate taxes affect business decisions in socially harmful ways. Taxes discourage deals that would have produced more goods for consumers, more employment, better wages, and better payouts to shareholders. These missed opportunities are known as “deadweight losses.” By cutting the corporate rate to 21 percent, Congress has reduced those losses, which may be why several firms have announced wage increases, employee bonuses, and business expansions following the passage of the new tax law.
But even with this economic boost, the tax cut is expected to result in less government revenue. How to make up for that lost money? One way would be to raise taxes on rich individuals, which shouldn’t produce as many deadweight losses. The new tax law does this to some extent by limiting tax breaks used by the rich. Lawmakers plan to make up for that lost money by increasing government borrowing. There’s nothing necessarily wrong with borrowing; it is an appropriate way to finance long-lived goods like roads and military hardware. But this new borrowing would go mainly to covering government operating expenses. That means the new tax law isn’t really a tax cut at all, but simply a delayed payment.
But it’s easy for government to continue on borrowing instead of making serious spending cuts. Indeed, the President has promised to maintain or expand spending on Social Security, Medicare and Medicaid, national defense, and homeland security, which together constitute 70 percent of all federal spending. If anything, we should worry that government spending will increase following the tax cuts. Most people know the Law of Demand: the idea that if the price of some good decreases, people will want more of it. The tax cuts, in essence, reduce the price of government, which could lead to demand for more, bigger government — perhaps in the form of a new infrastructure bill and the return of congressional earmarks.
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