收入课税

举例而言，他们可以给商品生产者的外汇收入课税，然后把收入投入国家财富基金统一投资外国资产。

They can , for example , tax the foreign earnings of commodity producers , ploughing the proceeds into a sovereign-wealth fund that invests in foreign assets .

此外，对于投资所得（尤其是资本利得）是否应当像里根时代那样，与日常收入一样课税，奥巴马和罗姆尼两人都不希望展开辩论。

Moreover , it is clear neither wants a debate about whether investment income – notably capital gains – should be taxed the same as ordinary income , as was the case in the Reagan era . That would raise more like $ 500bn .

从税收角度来说，对收入和财产课税是最直接的调控手段，遗产税自然是可供选择的政策工具之一。

From the tax point of view , it is a most direct control means to collect the tax of income and property .

它既包含了理论的贡献，诸如最优化收入及商品课税理论，也包含了实证研究，例如课税如何影响劳动力供给的研究。

It covers both theoretical contributions , such as the theory of optimal income and commodity taxation , as well as empirical work , such as the study of how taxes affect labor supply .