预算法“卡”住税改 共和党参院版税改闯关难

New Jersey Gov.-elect Phil Murphy, center, speaks during a news conference in Newark, N.J., Monday, Nov. 13, 2017. Murphy was with Democratic congressman from New Jersey to voice their opposition to the tax reforms being pushed by the Trump administration. (AP Photo/Seth Wenig)

宾州大学华顿商学院分析模式显示,由于一项关键预算法规,将使参院共和党税改法案无法通过。报导指出,预算和解程序(reconciliation)受伯德法规(Byrd rule)的节制,而伯德法规要求待议法案在十年的预算窗口期后任何一年都不能增加国债。

该学院模式发现,共和党的“减税与就业法案”(TCJA)将降低联邦岁入同时增加国债,以致不符合十年窗口期相关规定,这表示TCJA不符预算和解程序(budget reconciliation)资格,而共和党正设法透过该程序推动税改法案过关。






文章来源: 世界日报 于

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