美国政府在里根总统任内,所得税制中存在着许多弊端,例如税基不够广泛全面,有些应该课税的对象没有包括在所得税的税基之内。正如美国财政学权威、国际财政学会的名誉会长马斯格富夫所指出的,所得税的应税所得应该等于财富的增长,即在一定时期内(比如一年)的消费加上增加的财产净值。用这个标准来衡量美国所得税制中规定的应税所得,则显得现行税制很不完善。所得税法中各种优惠规定太多,又腐蚀了很大一部分税基,据估计,大约损失了三分之一的税收收入。同时,也严重损害了横向公平和纵向公平原则。加上美国经济理论界的货币学派和供应学派,都积极提倡减税,以刺激经济增长。在这些内外背景的影响之下,里根政府终于在1986年10月经 The U.S. government has many drawbacks in the income tax system during President Reagan’s term. For example, the tax base is not comprehensive and comprehensive. Some taxable subjects are not included in the tax base of income tax. As Muswell Fuff, the honorary president of the Institute of International Finance, pointed out in the accountancy authority of the United States, the taxable income of income tax should equal the growth of wealth, that is, consumption over a certain period of time (such as one year) plus an increased net worth . Using this standard to measure the taxable income provided for in the US income tax system, it appears that the current tax system is imperfect. There are too many preferential treatments in the Income Tax Law and a large part of the tax base. It is estimated that about one third of the tax revenue has been lost. At the same time, the principles of horizontal equality and vertical equality have also been seriously damaged. Coupled with the monetary schools and supply schools in the U.S. economic theory circles, they all actively promote tax cuts to stimulate economic growth. Under the influence of these internal and external backgrounds, the Reagan administration finally passed through October 1986