美国为何尚未引入增值税

Why U.S.A. Has not Implement VAT

增值税具有公平税负,稳定财政收入,促进资本形成等优点,在其产生后的几十年里迅速风靡全球。令人关注的是,美国至今尚未引进增值税,其原因主要集中在两个方面:一是担心增值税的局限性会产生消极后果,例如累退效应产生不公平,税负归宿不稳定,税负的转移引起通货膨胀;另一方面是担心增值税的引入会引起中央和地方在税收主权和利益方面的摩擦冲突。

VAT has many advantages over other taxes, such as equalizing tax burden, steadying fiscal income, encouraging capital formation. It is implemented by many countries. However, U.S. A has not introduced the VAT. Too often the VAT' s potential, regressive, inflationary, and implementation issues cause legislators to hesitate considering the tax, but the primary reason appears to focus on political barriers.