经济学人:奥朗德推行高昂富人税 富人会因此"出逃"?

 　　Europe French taxation¹

　　欧洲 法国税收

　　A bas les riches!

　　对富人的严厉打击

　　Francois Hollande remains² intent on introducing a punishing top income-tax

　　弗朗索瓦·奥朗德继续致力推行严厉的富人税

　　As Socialist³ candidate for the French presidency⁴, Francois Hollande promised a 75% top income-tax rate in order to boost his left-wing credentials⁵ and see off a threat from a Communist-backed rival. As president, Mr Hollande made the tax a centrepiece of his 2013 budget. On December 29th, however, the Constitutional Council struck down this flagship measure just days before it was due to take effect, ruling it anti-constitutional.

　　作为法国总统社会党候选人，弗朗索瓦·奥朗德承诺将高达75%富人税用于促进其所在左翼党派的名声，并摆脱来自共产党撑腰的竞争者的威胁。作为法国总统，奥朗德2013年预算的核心是税收改革。然而，12月29日，在税收政策实施前几天，宪法委员会驳回了这个一流的方案，认为此法案不符合宪法要求。

　　法国征收富人税.jpgMr Hollande has tried to shrug⁶ off the council’s judgment⁷. The top tax rate would be “restructured…without changing its objective”, he said in a televised address on New Year’s Eve. “We will always ask more from those who have the most.” The prime minister, Jean-Marc Ayrault, added that the 75% tax rate would be delayed by only a year, after a revised version of the controversial measure is sent to parliament.

　　奥朗德试图对委员会的评论置若罔闻。新年晚会的电视讲话上，他说道，最高税率将会重新调整，但不会改变它的目标。我们将要求最富的人缴纳更多的税率。总理埃侯（Jean-Marc Ayrault）补充道，这个富有争议的75%所得税会重修修订，并提交议会，仅在一年后实施。

　　Yet the council’s ruling hints at either technical incompetence⁸ or political stealth. It rejected the measure for breaching⁹ the principle of fiscal¹⁰ equality between households, a cornerstone of France’s tax code. The 75% tax would have applied¹¹ to individuals who earned over 1m euros ($1.3m) , rather than households. So a family in which two earners each took home 900,000 euro would not be touched, while another in which a single earner pocketed just over 1m euros would be, even if his partner earned nothing.

　　然而委员会的裁定暗示法国政府不是技术能力有限，就是政治上鬼鬼祟祟行动 。委员会拒绝此方案违背了家庭间财务公平的原则，这个原则是法国税收准则的奠基石。75%的税收适用于年收入超过100万欧元（130万美元）的个人，而不是整个家庭收入。所以说如果一个家庭中夫妻2人的年收入都是900,000欧元，将不会受到该政策的影响，而如果一个家庭中个人的年收入刚好超过100万欧元将会受到影响，即使他的另一半没有收入。

　　The technocrats¹² ought to have foreseen this obstacle, but several commentators¹³ have argued that there remains a bigger potential constitutional problem with the 75% tax rate. In its ruling, the council said that its rejection¹⁴ was made without examining “other grievances” against the tax, such as its possible “confiscatory character”. Under the 1789 declaration of rights, taxes must be levied¹⁵ on citizens “in proportion to their means”; in this latest ruling, on other tax matters, the council judged that an excessive tax rate breaches¹⁶ this principle.

　　这些技术专僚应该已经预测到了政策实施的这个障碍，但是一些评论员争议到75%的所得税有个更大的潜在的本质问题。委员会说道在裁定拒绝这个方案时，没有衡量其他违背税收的因素，比如税收可能有充公的因素。1789年的权力宣言中，税收必须根据按公民的收入比例征收。在最新的裁定时，关于其他税收问题，委员会认为说超额的税率侵犯了这个原则。

　　Mr Hollande never pretended that the 75% tax rate would raise much cash, but hailed it as a “symbolic” measure. Such symbols may help to win elections, but they can bring lasting¹⁷ trouble.

　　奥朗德从未装腔作势说75%的所得税会提高很多资金，但是称赞这是一个象征性的方案。这样的方案可能会帮助他赢得选举，但也会带来长久的问题。

　　The council’s ruling has prompted cries of betrayal from those on the left who fear that the rich could now be let off, whereas taxes on cigarettes, beer and other basic items rise. They need not worry. Whatever the fate of the 75% tax rate, new and heavier taxes on companies, capital gains, wealth and income have not gone away. It is their combined impact that has prompted figures such as Gerard Depardieu, a French film star, to quit the country and entrepreneurs to denounce the government as hostile to wealth creation. Mr Hollande’s 75% rate may have been struck down for now, but the “symbolic” damage has been done.

　　委员会的裁定促使左翼党派的人高呼被欺骗了，他们担心富人会“出逃”，并且法国的香烟税、啤酒税以及其他基本物品的税收将会上涨。他们不需要担心。不管75%的富人税会不会实施，政府将向公司、资本收益、创造的财富、收入征收新的比例更高的税收。正是这些政策共同的影响促使法国影星杰拉尔·德帕迪约（Gerard Depardieu）离开法国，企业家们纷纷谴责政府是创造财富的梦魇。奥朗德75%富人税可能现在不会实施，但是这个象征性的危害已经造成了。

1 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 remains   

n.剩余物，残留物；遗体，遗迹

参考例句：

• He ate the remains of food hungrily.他狼吞虎咽地吃剩余的食物。
• The remains of the meal were fed to the dog.残羹剩饭喂狗了。

3 socialist   

n.社会主义者；adj.社会主义的

参考例句：

• China is a socialist country,and a developing country as well.中国是一个社会主义国家，也是一个发展中国家。
• His father was an ardent socialist.他父亲是一个热情的社会主义者。

4 presidency   

n.总统(校长，总经理)的职位(任期)

参考例句：

• Roosevelt was elected four times to the presidency of the United States.罗斯福连续当选四届美国总统。
• Two candidates are emerging as contestants for the presidency.两位候选人最终成为总统职位竞争者。

5 credentials   

n.证明，资格，证明书，证件

参考例句：

• He has long credentials of diplomatic service.他的外交工作资历很深。
• Both candidates for the job have excellent credentials.此项工作的两个求职者都非常符合资格。

6 shrug   

v.耸肩(表示怀疑、冷漠、不知等)

参考例句：

• With a shrug,he went out of the room.他耸一下肩，走出了房间。
• I admire the way she is able to shrug off unfair criticism.我很佩服她能对错误的批评意见不予理会。

7 judgment   

n.审判；判断力，识别力，看法，意见

参考例句：

• The chairman flatters himself on his judgment of people.主席自认为他审视人比别人高明。
• He's a man of excellent judgment.他眼力过人。

8 incompetence   

n.不胜任，不称职

参考例句：

• He was dismissed for incompetence. 他因不称职而被解雇。
• She felt she had been made a scapegoat for her boss's incompetence. 她觉得，本是老板无能，但她却成了替罪羊。

9 breaching   

攻破( breach的过去式 )； 破坏，违反

参考例句：

• The company was prosecuted for breaching the Health and Safety Act. 这家公司被控违反《卫生安全条例》。
• Third, an agency can abuse its discretion by breaching certain principles of judge-made law. 第三，行政机关会因违反某些法官制定的法律原则而构成滥用自由裁量权。

10 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
• The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

11 applied   

adj.应用的；v.应用，适用

参考例句：

• She plans to take a course in applied linguistics.她打算学习应用语言学课程。
• This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。

12 technocrats   

n.技术专家，专家政治论者( technocrat的名词复数 )

参考例句：

• Few business barons remained. They were replaced by "technocrats," who became the heads of corporations. 企业巨头所剩无几，大多已被“技术专家”所代替，这些人成了公司的领导。 来自英汉非文学 - 政府文件
• However, bankers called the technocrats' bluff and proceeded to lend with gusto. 但是，银行家们称技术专家官员不过在虚张声势，并且还会乐观的继续借贷业务。 来自互联网

13 commentators   

n.评论员( commentator的名词复数 )；时事评论员；注释者；实况广播员

参考例句：

• Sports commentators repeat the same phrases ad nauseam. 体育解说员翻来覆去说着同样的词语，真叫人腻烦。
• Television sports commentators repeat the same phrases ad nauseam. 电视体育解说员说来说去就是那么几句话，令人厌烦。 来自《简明英汉词典》

14 rejection   

n.拒绝，被拒，抛弃，被弃

参考例句：

• He decided not to approach her for fear of rejection.他因怕遭拒绝决定不再去找她。
• The rejection plunged her into the dark depths of despair.遭到拒绝使她陷入了绝望的深渊。

15 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

16 breaches   

破坏( breach的名词复数 )； 破裂； 缺口； 违背

参考例句：

• He imposed heavy penalties for breaches of oath or pledges. 他对违反誓言和保证的行为给予严厉的惩罚。
• This renders all breaches of morality before marriage very uncommon. 这样一来，婚前败坏道德的事就少见了。

17 lasting   

adj.永久的，永恒的；vbl.持续，维持

参考例句：

• The lasting war debased the value of the dollar.持久的战争使美元贬值。
• We hope for a lasting settlement of all these troubles.我们希望这些纠纷能获得永久的解决。