According to a recent study, restoring tax rates on dividends and capital gains to their pre-1997 levels of 28% could finance a reduction in the US federal corporate tax rate from 35% to 26%. This change would both reduce the incentive for corporations to shift investments abroad and increase the progressivity of the US tax system.
根据一项最新研究，让红利和资本利得税回到1997年前的水平（28%）能抵消美国联邦公司税率从35%降至26%所导致的收入损失。这一变化既能打消公司将投资移向海外的激励，也能促进美国税收制度的累进性。