Beyond being incomplete, this approach implicitly favors the wealthy, who hold a disproportionately large share of financial assets. Meanwhile, companies have become increasingly aggressive in their efforts to reduce their tax bills, including through so-called inversions, by which they move their headquarters to lower-tax jurisdictions.
这一方针不但不够完善，还有偏向于持有绝大部分金融资产的富人。与此同时，公司更加热衷于降低税单——包括通过所谓的海外避税（inversions，即将总部迁往税率较低的司法辖区）。