Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.
出自-2013年考研阅读原文
Taxes on low-wage labor need to be cut, and wage subsidies such as the earned income tax credit should be expanded: This would boost incomes, encourage work, reward companies for job creation, and reduce inequality.
出自-2018年考研阅读原文
Finally,because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.
出自-2018年考研阅读原文
Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don't have to.
2020年考研真题(英语一)翻译 Section Ⅲ
Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to.
2020年考研真题(英语一)翻译 Section Ⅲ
Both France and the United States are involved in the organization's work, but France's digital services tax and the American response raise questions about what the future holds for the international tax system.
2020年考研真题(英语一)阅读理解 Section Ⅱ
But it has already sparked significant controversy, with the Unite Sates trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.
2020年考研真题(英语一)阅读理解 Section Ⅱ
Customers were generally responsible for paying the sales tax to the state themselves if they weren't charged it, but most didn't realize they owed it and few paid.
2020年考研真题(英语一)翻译 Section Ⅲ
Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such services.
2020年考研真题(英语一)阅读理解 Section Ⅱ
France's planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that
2020年考研真题(英语一)阅读理解 Section Ⅱ
In other words, they all share a view that the international tax system has failed to keep up with the current economy.
2020年考研真题(英语一)阅读理解 Section Ⅱ
Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions.
2020年考研真题(英语一)阅读理解 Section Ⅱ
Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.
2020年考研真题(英语一)阅读理解 Section Ⅱ
Many French politicians and media outlets have referred to this as a \GAFA tax,\ meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon—in other words, multinational tech companies based in the United States
2020年考研真题(英语一)阅读理解 Section Ⅱ
Much more could be done to encourage \long-termism\, such as changes in the tax code and quicker disclosure of stock acquisitions.
2019年考研真题(英语一)阅读理解 Section Ⅱ
Not everyone will agree with the authors'policy ideas, which range from mandating more holiday time to reducing tax incentives for American home buyers.
2014年考研真题(英语二)阅读理解 Section Ⅱ
Now, rivals will be charging sales tax where they hadn't before.
2020年考研真题(英语一)翻译 Section Ⅲ
Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide.
2020年考研真题(英语一)翻译 Section Ⅲ
States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.
2020年考研真题(英语一)翻译 Section Ⅲ
The cases the court overturned said that if a business was shipping a customer's purchase to a state where the business didn't have a physical presence such as a warehouse or office, the business didn't have to collect sales tax for the state.
2020年考研真题(英语一)翻译 Section Ⅲ
The decisions made it more difficult for states to collect sales tax on certain online purchases.
2020年考研真题(英语一)翻译 Section Ⅲ
The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks.
2020年考研真题(英语一)阅读理解 Section Ⅱ
The French tax is not just a unilateral move by one country in need of revenue.
2020年考研真题(英语一)阅读理解 Section Ⅱ
The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already.
2020年考研真题(英语一)翻译 Section Ⅲ
These have included Britain's DPT diverted profits tax, Australia's MAAL multinational anti-avoidance law, and India's SEP significant economic presence test, to name but a few.
2020年考研真题(英语一)阅读理解 Section Ⅱ
These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.
2020年考研真题(英语一)阅读理解 Section Ⅱ
This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.
2019年考研真题(英语二)阅读理解 Section Ⅱ
Those retailers may face headaches complying with various state sales tax laws.
2020年考研真题(英语一)翻译 Section Ⅲ
Though often viewed as a problem for western states, the growing frequency of wildfires is a national concern because of impact on federal tax dollars, says Professor Max Moritz, a specialist in fire ecology and management.
2017年考研真题(英语二)阅读理解 Section Ⅱ
Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax from customers and send it to the state.
2020年考研真题(英语一)翻译 Section Ⅲ