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Competitive Tax Plan
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Competitive Tax Plan : ウィキペディア英語版
Competitive Tax Plan

The Competitive Tax Plan is an approach to taxation, suggested in the United States, that would impose a 10–15% value added tax (VAT) and reduce personal and corporate income taxes. The plan was created by Michael J. Graetz, professor at Columbia law school, and a former Deputy Assistant Secretary of the Treasury for Tax Policy. Graetz states that it would generate enough revenue so that families with $100,000 of annual income or less — almost 90% of all current filers — would not have to pay income taxes or file tax returns. Graetz would provide a new payroll tax offset to replace the Earned Income Tax Credit and to protect low and moderate income workers from any tax increase under the new system. Households with an annual income of more than $100,000 would be taxed at a flat 25% rate and the corporate income tax rate would be reduced to 25%. Graetz argues that reducing the corporate tax rate "would make the United States an extremely attractive nation for corporate investments for both U.S. citizens and foreign investors".〔 According to an article in the November 19, 2002 issue of ''The Wall Street Journal'', the Competitive Tax Plan is already being given consideration by officials in the United States Treasury Department, although no formal bill is in Congress.
==See also==

*Income tax in the United States
*Taxation in the United States
*Tax reform

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Competitive Tax Plan」の詳細全文を読む



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