经济学人:世袭精英的自保机制(2)

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However disliked they are, they are some of the least distorting. 不管它们多么不受待见，它们是最不扭曲的一些税种。

Unlike income taxes, they do not destroy the incentive¹ to work -  不像收入税，它们不打击工作动机

whereas research suggests that a single person who inherits an amount above $150,000 is four times more likely to leave the labour force than one who inherits less than $25,000. 调查显示，继承150000美元以上的人与继承不到25000美元的人，前者离开离开劳动力市场的可能性高出四倍。

Unlike capital-gains taxes, heavier estate taxes do not seem to dissuade² saving or investment. 不像资本利得税，更重的遗产税似乎妨碍不了储蓄或投资。

Unlike sales taxes, they are progressive. 不像销售税，它们是累进性的。

To the extent that a higher inheritance tax can fund cuts to all other taxes, the system can be more efficient. 等到更高的遗产税达到能够给资助其他各种减税的程度时，体系可能更为有效。

The right approach is to strike a balance between the two extremes. 正确的做法是在两个极端之间达成平衡。

The precise rate will vary from country to country. 确切的税率将国国有别。

But three design principles stand out. 但是，三项设计原则脱颖而出。

First, target the wealthy; that means taxing inheritors rather than estates and setting a meaningful exemption³ threshold. 首先，瞄准富人。这意味着对继承人而不是对遗产征税，同时设定一个有意义的免税门槛。

Second, keep it simple. 其次，让继承税保持简单。

Close loopholes for those who are caught in the net by setting a flat rate and by giving people a lifetime allowance for bequests⁴;  通过设置平坦的税率，通过给人们设定一个终生的遗赠限额，给深受其苦的人补上漏洞；

set the rate high enough to raise significant sums, but not so high that it attracts massive avoidance. 把税率定得高到足以征收大笔财富的程度，但是又不能高到招致大规模的厌恶的地步。

Third, with the fiscal⁵ headroom generated by higher inheritance tax, reduce other taxes, lightening the load for most people. 最后，有了因为更高的继承税而带来的财政回旋余地，减少其他的税，减轻大多数人的负担。

A sensible discussion is hard when inheritance taxes prompt such a visceral reaction. 在继承税激起这样一种发自内心的反映时，理智的讨论很难。

But their erosion has attracted too little debate. 但是，它们的逐渐减少引起了太少的讨论。

A fair and efficient tax system would seek to include inheritance taxes, not eliminate them. 公平有效的税务体系会设法将继承税包括在内，而不是废除它们。

 

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