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经济学人的这篇文章将分上下篇发出，对非经管专业的同学来说可能略显枯燥，耐心看完哦ヾ(◍°∇°◍)ﾉﾞ
Plans
call for
a rover to stay in the lander
for a few days of diagnostic tests
before rolling down a ramp/ to explore an area of Mars /known as Utopia Planitia.
探测器计划在着陆器中停留几天进行诊断测试，然后沿着斜坡向下探索火星上被称为“乌托邦平原”的区域。
1.call for: to need sth
2.rover: 漫游者 现常用来表示探测车
美国总统乔拜登里程碑式的基础设施计划中提出的提高企业税率的提议，
计划将企业税率从21％提高到28％，这将部分逆转前总统唐纳德·特朗普2017年的减税政策。
Government raise most of their money by taxing wages, but President Joe Biden has his eyes fixed on the rich, big business and Wall Street. He proposes to fund his $2.7trn infrastructure plan in part by raising the corporate-tax rate from 21% to 28%. And to help pay for more spending on
child care
and support for parents, he wants to roughly double the top rate of federal tax on
capital gains
and dividends.
政府募集的大部分资金来自于向工资征税，但是拜登总统却盯上了富人、大企业和华尔街。他提议将公司税率从21%提高到28%，以此来部分支持他的2.7万亿美元的基础设施投资计划。为了帮助支付更多的儿童保育和父母赡养方面的开支，他希望将联邦资本利得和股息的最高税率提高大约一倍。
For Americans earning more than $1m per year, he would bring levies on capital income into line with the top rate on wage income, which he wants to put up from 37% to 39.6%. That is about double the rate that is currently levied on rich investors, who are only a small fraction of the population but a large proportion of shareholders.
对于年收入超过100万美元的美国人，他将对资本收入征税，使其与工资收入的最高税率一致（拜登现在希望将工资收入的税率从37%提高到39.6%）。这大约是目前对富有的投资者征收的税率的两倍，这些投资者人数稀少，却在股东中却有很多这样的人。
Many investors, from Wall Street to Silicon Valley, are up in arms, claiming that Mr Biden will crush economic growth. That is an exaggeration; America can bear higher rates of capital
taxation
. Yet levies on capital can have unintended economic consequences. If he is to avoid them, Mr Biden should improve the design of his plans.
从华尔街到硅谷，许多投资者都非常愤怒，声称拜登将破坏经济增长。这有点儿夸张了; 美国可以承受较高的资本税率。然而，对资本征税可能会产生意想不到的经济后果。如果拜登想要避免这些问题，他应该改进他设定的计划。
Taxing savings and investment income can seem like unfair and inefficient double taxation. Those who earn today to spend today must pay only income and consumption taxes; why should someone who prefers to gain by deferring their
gratification
face extra levies?
Discouraging saving and investment hurts the economy in the long run, which is why a review in 2010 by the OECD, a club of mostly rich countries, ranked corporate taxes as the most harmful of four common taxes to economic growth.
对储蓄和投资收入征税似乎是不公平和低效的双重征税。那些今天挣今天花的人只需缴纳所得税和消费税；为什么那些选择延迟满足感来获取利息的人却要面临额外税收呢？
翻译划线句，长按文末小程序码打卡，答案下期公布~
Economic models predict that Mr Biden’s business-tax plans would cut the size of America’s economy by around 1% by 2050. Set against this is the
scourge
of tax avoidance. Tax capital lightly and it pays to disguise wages as capital income—a particularly
lucrative
pastime for the rich.
经济模型预测，到2050年，拜登的企业税计划将使美国经济规模减少约1%。与之相对的是避税的危害。对资本轻征税，把工资伪装成资本收入，这对富人来说特别有利可图。
本文节选自：The Economist（经济学人）
发布时间：2021.04.29
