The starting-point in 2009 for both debt and the deficit turned out to be worse than realised; tax revenues have proved disappointing as austerity measures have undermined growth.

2009年，债务和赤字问题只是个开始，现在问题似乎变得比人们当初认为的更加严重；由于紧缩措施阻碍了经济增长，税收收入令人失望。

While supporters of legalized gambling point to much-needed tax revenues and thousands of casino jobs, opponents are lining up against gambling expansions, and not just with moral arguments.

尽管赌博合法化的支持着认为它能带来更多的税收收入，提供数千个赌场就业岗位，但反对者反对赌博扩张，因为这在道德上站不住。

Case in point: Even with passage of the lame-duck tax deal, hey still don't know what their tax burden will be two years from now.

有一个很好的例子是：因为美国通过了一个糟糕的税收政策，他们不知道以后两年的税收负担是什么。

While the charge isn’t strictly a tax, the alternative is (from the recipient’s point of view) tax free.

由于这一费用并非严格的税费，另一种选择便是（从收件人的观点来看）免税。

During the recession, Texans were quick to point to the struggles in states like California, and to brag about the comparative advantage of Texas's low-tax, low-services model.

危机袭来时，德州对于陷入泥沼中的加利福尼亚等州急于指手画脚，吹嘘德州低税收，低服务模式的比较优势。

That's "cash on delivery." While the charge isn't strictly a tax, the alternative is (from the recipient's point of view) tax free.

由于这一费用并非严格的税费，另一种选择便是(从收件人的观点来看)免税。

At one point FBI agents checking her past-but naming no names — asked the IRS how it would normally handle her kind of social-security tax problem.

在一个点联邦调查局特工检查她的名字没有——问past - but命名美国国税局其如何处理她的一种社会保障的税收问题。

The mining companies point out the huge benefits the project brings in terms of employment, tax revenue and foreign exchange.

这两家矿业公司指出了这一项目在就业、税收与外汇方面带来的庞大利益。

As opponents of this plan point out, we've already seen this movie: a similar tax holiday was offered in 2004, with a similar sales pitch.

正如反对这项计划的人士所指出的，我们已经观看过这场影片：2004年就提供过类似的税收优惠，有过类似的推销噪音。

The 9 per cent interest rate, which is line with that paid by UBS in its recent issue, represents a 5 percentage point after tax premium to its dividend.

摩根士丹利支付给中投公司的年利率为9%（与瑞银近期发行的证券利率一致），与其税后股息相比有5个百分点的溢价。

And they fear a "tax tipping-point", when a majority of Americans pay little or no taxes and discover that they can vote themselves goodies paid for by others.

他们也害怕“税收引爆点”出现，那时大多数支付很少或不交税的美国人将发行他们用投票就可以让别人帮他们交税。

That's exactly why a VAT -- which is like a national sales tax collected at each stage of the production process, rather than at the final point of sale -- should be resisted.

这才是我们必须反对VAT——这是一种全国性的营业税，它是对每个生产过程都收税，而不是在消费的最后环节收取——的真正原因。

At one point Mongolia instituted a 68 percent windfall profits tax on mining, since revoked, which scared all the Banks away.

有一次，蒙古设置了68%的采矿暴利税，在取消之前使所有的银行因为害怕而纷纷离去。

The main point of fuel duty, though, is as a fiscal wheeze: it made up 5% of the tax take in 2010.

对于燃油税的主要观点，是财政上需求：它占2010年税收的5%，对于财政大臣来说，冻结税收是不可能的。

Another selling point is that the tax can justify the removal of an assortment of burdensome and costly regulations such as CAFE standards for cars.

另一卖点是，税收可以代替各种各样繁琐和昂贵的规章制度，比如汽车产业的CAFE标准。

The point is that the US debt - her accumulated deficits - cannot easily be addressed without serious and painful changes to society, probably including tax rises and an end to some entitlements.

美国的债务，也就是多年积累的财政赤字，如果没有一个脱胎换骨的社会变革，这可能包括增加税收和放弃一些特权，这个问题是不能轻易解决的。

As economists from Goldman Sachs point out, the White House has slightly lowered its estimates for output in 2011 but has increased projected tax receipts.

正如高盛集团的经济学家所指出，白宫略微低估了2011年的支出，却高估了预期收入。

At a marginal tax rate of 50 percent, the break point is much lower; just 1. And so on.

当边际税率为50%时，转折点要低许多，仅为1。如此类推。

The Forum of Private Business, which represents over 25,000 small firms, is lobbying for cuts in tax and social security rates to help small companies at this critical point in the cycle.

代表了超过了25000小企业的民营商业论坛，正在游税减税和降低社会保障率以帮助企业度过这一时期的难关。

The symbolic pinch-point for Ireland is its 12.5% corporate-tax rate, which France and Germany self-interestedly want to force up.

爱尔兰象征性的夹点就是其12.5%的企业税，而法德两国为了自身利益，要求强制提高企业税。

At one point during the mid - '70s, the top marginal tax rate was an unbelievable 102 percent.

在到了70年代中期，边际税率竟达到令人难以置信的102%译注：边际税率，即征税对象数额的增量中税额所占的比率。

Prices were affected by the introduction of the harmonized sales tax in Ontario and British Columbia, and a two-percentage-point increase in Nova Scotia's HST, Statistics Canada said Friday.

安大略省和英属哥伦比亚引入的合并销售税影响了价格，新斯科舍省的合并销售税把当地价格推高了2%,这是由加拿大统计局在星期五提供的。

They are attracted by low fees-around a quarter of a percentage point on average-tax advantages and efficient pricing.

他们都是看中了ETF的低税费(大约只有平均水平的四分之一)和有效的定价机制。

Tax planning is based on the taxpayers' point of view.

纳税筹划是基于纳税人角度的税收筹划。

The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax.

作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。

They point to ratios of capital to output, which are surprisingly stable over time despite tax swings.

他们显示了资本对产量的比率，发现就算税率变动，这一比率却能长期保持平稳，令人惊异。