哪有那么复杂,哪有那么多假研究。
简单看税率就够了:
1) 川普提议的
Brackets & Rates for Married-Joint filers:
Less than $75,000: 12%
More than $75,000 but less than $225,000: 25%
More than $225,000: 33%
2) 现有的税率 (看中间那一竖行)
Table 1. 2016 Taxable Income Brackets and Rates (Estimate) |
|||
Rate |
Single Filers |
Married Joint Filers |
Head of Household Filers |
10% |
$0 to $9,275 |
$0 to $18,550 |
$0 to $13,250 |
15% |
$9,275 to $37,650 |
$18,550 to $75,300 |
$13,250 to $50,400 |
25% |
$37,650 to $91,150 |
$75,300 to $151,900 |
$50,400 to $130,150 |
28% |
$91,150 to $190,150 |
$151,900 to $231,450 |
$130,150 to $210,800 |
33% |
$190,150 to $413,350 |
$231,450 to $413,350 |
$210,800 to $413,350 |
35% |
$413,350 to $415,050 |
$413,350 to $466,950 |
$413,350 to $441,000 |
39.6% |
$415,050+ |
$466,950+ |
所以对中产阶级,是12%(川)和15%(希)的差别,或是25%(川)和28%(希)的差别。
川普还要提高标准扣除额,只会是好事。
文章故意用一个特例,就是子女特别多的家庭(5个以上),这种家庭基本上是西裔/非裔家庭,根本不能代表中产阶级。
文章说,川普会eliminate "personal exemption",当一个家庭子女有5个以上时,川普提高的标准扣除额就不划算了。
但是文章故意忽略川普的原话:
- Eliminates the personal exemption and introduces other childcare-related tax provisions.
左派学者惯使的伎俩