In theory, higher marginal tax rates have well known negative effects – they reduce private incentives to work, save, and invest. Yet most empirical studies conclude that, at least within the range of income-tax rates in the US during the last several decades, these effects are negligible.
从理论上看，高边际税率的负面影响众所周知——个人工作、储蓄和投资的积极性会因此而降低。但多数实证研究表明过去几十年来，至少在美国所得税率范围内，上述负面影响基本可以忽略不计。