英语阅读能力依靠什么？必然是词汇的积累，但，仅仅是词汇的积累是不够了，更应该了解英语句式，不同句型所表达意义。如何培养自己的阅读语感呢？那么就跟着聚英聚创考研信息网小编每天学一点英语，一起为考研筑起坚实的地基。阅读是需要积累的，就像我们需要经常和人沟通才会促进我们的表达能力一样~小伙伴跟着小编一起，每天坚持打卡，培养英语阅读能力及语感，了解文章一些经典词汇的用法。

  经济学人:21世纪各国税制:推陈出新适逢其会(3)
  
  Stuck in the past
  故步自封

  Economists are sceptical of taxing other forms of capital,for the good reason that it discourages investment.But capital's share of rich-world GDP has risen by four percentage points since 1975,transferring nearly $2trn of annual global income out of paycheques and into investors'pockets.
  译文
  经济学家对于其他形式的资本征税持怀疑态度，而理由也很充分：会影响投资。但自1975年以来，在富裕国家，资本所占GDP的份额已增长了4个百分点，约2万亿美元的全球年收入，由工资辗转腾挪进了投资者的腰包。

  Given that competition is declining in many markets,this suggests that businesses are increasingly able to extract rents from the economy.Taxes on capital can target those rents without disturbing incentives so long as they include carve-outs for investment.To stop companies shifting profits, governments should switch their focus from firms to investors.
  译文
  鉴于很多市场的竞争正减弱，可以得出企业从经济中榨取租金的能力正在增强。资本税可以这些租金为目标，只要包括为投资而生的股权分拆，缴税激励就不会减弱。为防止公司转移利润，政府应该把注意力从公司转移到投资者。

  Profits ultimately flow to shareholders as dividends and buy-backs.But few people are likely to emigrate to avoid taxes on their investment income—Apple can move its intellectual property to Ireland, but it cannot put its shareholders there.
  译文
  利润最终会以股息或回购的形式流向股东。但很少有人为在其投资收入上避税而移民——苹果公司可以将知识产权移到爱尔兰，但却不能将股东也移到那儿。

  Corporate tax should be a backstop, to ensure that investors who do not pay taxes themselves, such as foreigners and universities, still make some contribution.Full investment expensing should be standard;deductions for debt interest, which incentivise risky leverage for no good reason, should be scrapped.
  译文
  企业税应成为后盾，来保障外国人、高校这些自身不用交税的投资者也能为税收做些贡献。投资总额应作为标准；对债务利息的减免应取消，这种减免无缘无故刺激高风险杠杆，应被废弃。
  As the labour market continues to polarise between high earners and everyone else,income taxes should be low or negative for the lowest earners.That means getting rid of regressive payroll taxes which, in North America, could be replaced with underused taxes on consumption.Though these are also regressive, they are much more efficient.
  译文
  随着劳动市场继续在高收入者和其他人之间分化，最低收入者的所得税应该更低或成为负赋税。这意味着要废除递减的工资税，而在北美，这一税种可能会被未充分利用的消费税所取代。这种消费税尽管也是递减的，但却更高效。

  Adam Smith said that taxes should be efficient, certain, convenient and fair.Against that standard, today’s tax policies are unforgivably cack-handed.Politicians rarely consider the purpose and scope of taxation.When they do change tax codes, they clumsily bolt on new levies and snap off old ones, all in a rush for good headlines.Rewriting the codes means winning over sceptical voters and defying rapacious special interests.It is hard work.But the prize is well worth the fight.
  译文
  亚当·斯密认为税收应高效、确实、便利和公平。今天的税收政策与这一标准恰恰相反，可谓愚蠢不可原谅。政客们很少考虑税收的目的和范围。当政客改变税法时，会笨拙地开征新税，弃用旧税，这都是为了急于彰显自己的功绩。而重新制定这些规则意味着要赢得持怀疑态度选民的选票，且无视贪婪的特殊利益集团。这并非易事。但为了最后成果值得一搏。

  注释
  1.target someone 以 (某特定人群) 为目标;针对
  The campaign will target American insurance companies.
  这场运动将以美国的保险公司为目标。

  2.snap off 关掉
  About five o' clock it was blue enough outside to snap off the light.
  五点左右，外面天色更蓝，屋子里的灯可以关掉了。

  3.in a rush 急急忙忙地
  In America everyone is always in a rush, so it can be extremely useful to know several ways to tell someone to wait.
  在美国，每个人都在赶时间，所以，多学几种叫别人等待的说法是非常有用的。

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