One of the most efficient tax-raising methods is the US payroll tax, for which the marginal tax rate is close to the average rate (because deductions are absent and there is little graduation in the rate structure). Therefore, cutting the payroll tax rate in 2011-2012 and making the rate schedule more graduated (on the Medicare side) were mistakes from the standpoint of efficient taxation.
最有效的征税方法之一是美国工资税，该税种的边际税率接近于平均税率（因为不存在减税，税率结构的累进性也较低）。因此，从有效征税的角度看，在2011—2012年降低工资税并增加（医保方面的）税率结构的累进性是错误的。