金融危機對所得稅改革的影響(英文版)(pdf 27頁)

金融危機對所得稅改革的影響(英文版)內容提要：
This paper is based on a talk prepared for the conference on Tax Policy and the FinancialCrisis at Bocconi University, Milan, on April 30, 2009. I have benefited from conversations with Sam Eddins, Michael Keen, Geoff Lloyd, Yoram Margalioth, Alex Raskolnikov, and Joel Slemrod.
Gore Vidal once stated that the four sweetest words in the English language are “I told you so.” Can tax experts, despite not having predicted the great financial crisis and
economic downturn that broke out in 2008, nonetheless properly indulge in the pleasure of saying these words? The rationale would be that defects in countries’ income tax rules, long emphasized by the experts but without prompting any policy response, helped bring about or worsen the crisis.
In favor of the above proposition, a number of different tax rules seem clearly to have pushed in the wrong direction at crucial margins where damage ended up being done. For example:
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