美国税收的四个重要问题葛元力近年来，财政赤字、税收对储蓄和投资的影响、税负的分布以及税收征管和依法纳税等问题一直是美国各界关注的税收焦点问题，并引起对这四个问题的深入研究，现就此作一介绍。一、财政赤字。在美国，无论是国会、政府，还是研究部门都认为，１... In recent years, the problems of fiscal deficits, the impact of tax on savings and investment, the distribution of tax burden, tax collection and administration and the tax payment according to law have always been the focus of taxation issues of concern to all sectors of the U.S. government, In-depth study of the problem is now an introduction. First, the fiscal deficit. In the United States, whether it is the Congress, the government, or research departments are that 1 ...