80年代初以来西方国家税制改革的主要趋势可概述为十个方而。第一,各国对个人所得税的高边际税率愈来愈不满意,大多数国家在税制改革中降低个人所得税的边际税率,其中尤其是降低较高级次的边际税率和减少税率级次。之所以可能降低较高级次的边际税率,除了税制改革措施(如拓宽税基)能增加税收收入以抵补部分收 The main trends in western tax reform since the early 1980s can be summarized as ten. First, countries are increasingly dissatisfied with the high marginal tax rates on individual income tax. Most countries reduce the marginal tax rates on personal income tax in the tax reform. In particular, they reduce the higher-ranking marginal tax rates and the tax-reduction levels. It is possible to reduce the higher-level marginal tax rate, except that tax reform measures (such as broadening the tax base) can increase tax revenue to cover part of the revenue