经济学人359:绝非易事(2)

 　　Mr Romney can spare the bottom 40% any loss of income from reduced tax expenditures¹ relatively² easily. Whereas that group gets the lion’s share of refundable³ tax credits such as those for children, for earned income and for university expenditures, they collectively enjoy just 11% of all tax expenditures, according to the TPC. The reason is that exclusions⁴ and deductions⁵ are worth more to those who pay higher rates of tax; and those, of course, are the affluent⁶.

　　罗姆尼可相对容易地使底层40%的人免受由于税收支出减少而收入减少之苦。然而正是这个群体享用了退税政策的精华部分，根据税收政策中心的数据，他们总计才占据了税收支出11%。原因在于税收减免对于赋重税人来说价值更大；而这些人，当然都是富人。

　　The bigger challenge is crafting a reform that does not hurt the middle class at the expense of the rich. Mr Romney has pledged not to raise the preferential rate on capital gains and dividends⁷; 75% of those benefits go to the top 1% of households. That group also prospers⁸ most from Mr Romney’s proposed cut in the top income-tax rate, to 28% from 35%. So Mr Romney would probably have to target the rest of the upper quintile, the upper-middle class who gain from other big tax breaks for employer-provided health care, mortgage interest, retirement⁹ savings¹⁰, state and local taxes and municipal bond interest.

　　更大的挑战是进行一场并不会伤害中产阶级利益，并损害富余阶层利益的改革。罗姆尼已保证不会提高资本收入和股息的税率；1%顶尖的家庭将享受这些福利中的75%。这一群体从罗姆尼提出的将高收入税率由35%降至28%政策中获益最多。所以罗姆尼可能将不得不瞄准其余的上层阶级分度，即那些从雇主提供的医疗保险，按揭利息，养老储蓄，国家，地方，市级的证券利息中获得大笔税收减免的中上层阶级。

　　Even if Mr Romney could devise a workable plan, overcoming political resistance is another matter. Optimists¹¹ note that a 33-year-old tax credit for ethanol, after surviving numerous assassination¹² attempts, finally died last year. But the $6 billion saved by that was trivial. By contrast, Congress has steadfastly¹³ ignored Mr Obama’s proposal in his first budget (repeated ever since) to limit the tax break for mortgage interest and charitable deductions for rich households. Both ideas were fiercely condemned¹⁴ by interest groups. “As much as I’m a card-carrying member of the broaden-the-base, lower-the-rates, go-after-tax-expenditures club,” says Mr Marron of the TPC, “the politics and underlying¹⁵ economics suggest it’s hard to raise the money you need for these grand plans.”

　　即便罗姆尼可以想出一个可行的计划，要抵御政治上的阻力又是另一回事了。乐观主义者注意到，实行长达33年之久的对乙醇的税收补贴，尽管扛住多次试图废除它的努力，最终还是在去年被废除。然而省下的60亿美金不过是沧海一粟。与此相反的是，国会坚持不懈的忽视奥巴马总统在他的首次预算中提出的（从此之后一直重申的）限制对于按揭利息和富裕家庭慈善性减税的税收减免。这两种想法都受到了相关利益群体的强烈谴责。来自税收政策中心的马兰先生说道“只要我还是扩大税基，降低税率，追逐税收支出的正式一员，政治局势和潜在的经济状况表明，难以收集那些伟大计划所需的钱。”

1 expenditures   

n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费

参考例句：

• We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。 来自《简明英汉词典》
• The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》

2 relatively   

adv.比较...地，相对地

参考例句：

• The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
• The operation was relatively painless.手术相对来说不痛。

3 Refundable   

adj.可归还的，可退还的

参考例句：

• All deposits for holiday cottages are refundable. 度假别墅的抵押金可全数退还。 来自《简明英汉词典》
• Empty bottles are not refundable. 空瓶不退。 来自《现代汉英综合大词典》

4 exclusions   

n.不包括的项目：如接受服务项目是由投保以前已患有的疾病或伤害引致的，保险公司有权拒绝支付。；拒绝( exclusion的名词复数 )；排除；被排斥在外的人（或事物）；排外主义

参考例句：

• This is a trifle compared with the important exclusions. 比之其它重要的排除，这只是一件小事。 来自辞典例句
• For detailed exclusions, please refer to each policy's terms and conditions. 具体的免赔责任请详见条款。 来自互联网

5 deductions   

扣除( deduction的名词复数 )； 结论； 扣除的量； 推演

参考例句：

• Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。
• You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。

6 affluent   

adj.富裕的，富有的，丰富的，富饶的

参考例句：

• He hails from an affluent background.他出身于一个富有的家庭。
• His parents were very affluent.他的父母很富裕。

7 dividends   

红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金

参考例句：

• Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
• Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

8 prospers   

v.成功，兴旺( prosper的第三人称单数 )

参考例句：

• Whatever prospers my business is welcome. 凡使我生意兴隆者皆竭诚欢迎。 来自辞典例句
• Whatever prospers my business is good. 任何使我生意兴隆的都是好的。 来自辞典例句

9 retirement   

n.退休，退职

参考例句：

• She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
• I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。

10 savings   

n.存款，储蓄

参考例句：

• I can't afford the vacation,for it would eat up my savings.我度不起假，那样会把我的积蓄用光的。
• By this time he had used up all his savings.到这时，他的存款已全部用完。

11 optimists   

n.乐观主义者( optimist的名词复数 )

参考例句：

• Even optimists admit the outlook to be poor. 甚至乐观的人都认为前景不好。 来自《简明英汉词典》
• Optimists reckon house prices will move up with inflation this year. 乐观人士认为今年的房价将会随通货膨胀而上涨。 来自辞典例句

12 assassination   

n.暗杀；暗杀事件

参考例句：

• The assassination of the president brought matters to a head.总统遭暗杀使事态到了严重关头。
• Lincoln's assassination in 1865 shocked the whole nation.1865年，林肯遇刺事件震惊全美国。

13 steadfastly   

adv.踏实地，不变地；岿然；坚定不渝

参考例句：

• So he sat, with a steadfastly vacant gaze, pausing in his work. 他就像这样坐着，停止了工作，直勾勾地瞪着眼。 来自英汉文学 - 双城记
• Defarge and his wife looked steadfastly at one another. 德伐日和他的妻子彼此凝视了一会儿。 来自英汉文学 - 双城记

14 condemned   

adj. 被责难的, 被宣告有罪的 动词condemn的过去式和过去分词

参考例句：

• He condemned the hypocrisy of those politicians who do one thing and say another. 他谴责了那些说一套做一套的政客的虚伪。
• The policy has been condemned as a regressive step. 这项政策被认为是一种倒退而受到谴责。

15 underlying   

adj.在下面的，含蓄的，潜在的

参考例句：

• The underlying theme of the novel is very serious.小说隐含的主题是十分严肃的。
• This word has its underlying meaning.这个单词有它潜在的含义。