税收,财政政策中用于调节、干预经济生活的一种重要手段。眼下,美国要减税,德国正在减税,其他欧元区国家也在或将要减税。当然,大家减税的背景、动机、内容等会有所不同。本期发表的两篇文章,以美国租德国为实例,看看减税对两国经济各会产生什么影响,也许能给我们一些启示。 Tax, fiscal policy for regulating and intervening an important means of economic life. Right now, the United States wants tax cuts, Germany is tax cuts, other euro-zone countries are also or will be tax cuts. Of course, the background, motivation and content of tax cuts will all differ. Two articles published in this issue take the United States renting Germany as an example to see how the tax cuts may have an impact on the economies of the two countries and may give some enlightenment.