An increase in the corporate-tax rate appeals to many US voters who believe that corporations are not paying their fair share of taxes and are worried about widening income inequality. But, in a world of mobile capital, raising the corporate tax rate – or simply leaving it at its current level – would be a bad way to generate revenue, a bad way to increase the tax system’s progressivity, and a bad way to help American workers.
对许多相信公司并未支付合理的税收比重并担心不平等性愈演愈烈的美国选民来说，提高公司税颇具吸引力。但是，在一个资本可以流动的世界里，提高公司税率（或维持现有水平不变）无益于增加岁入，无益于增进税收制度的累进性质，也无益于帮助美国工人。