The 'No New Taxes' Pledge
The 'No New Taxes' Pledge
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“不征收新税”的承诺
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
W. Gale
中科院分区：
文献类型：
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作者：
B. Kelly;W. Gale
本文审查了布什总统和258名国会议员签署的不征收新税的承诺。尽管这一承诺旨在限制政府规模，但作者认为，这一承诺可能会阻碍而不是帮助恢复财政责任的努力。作者断言，来自总税收和总支出趋势、预算规则的成败以及承诺签署者的投票记录的证据，对签署承诺是饿死野兽的有效努力还是财政责任的行为提出了质疑。他们发现，如果所有签署人都坚持这一承诺，那么在布什总统离任之前，废除2001年、2002年和2003年减税政策的任何部分都是不可能的，尽管即使所有签署人都支持延期，这项立法也可能如期到期。作者还认为，这一承诺也可能对适当的预算评分规则产生影响。
This article examines the no new taxes pledge that has been signed by President Bush and 258 members of Congress. Although it is intended to restrict the size of government, the authors believe that the pledge probably hinders rather than helps efforts to restore fiscal responsibility. Evidence from trends in aggregate taxes and spending, the success or failure of budget rules, and the voting records of pledge signers casts doubt, the authors assert, on the view that signing the pledge is an effective effort to starve the beast or an act of fiscal responsibility. If all of the signers uphold the pledge, it will prove impossible to repeal any part of the 2001, 2002, and 2003 tax cuts before President Bush leaves office, though the legislation could expire as scheduled even if all the signers supported extension, they find. The authors also think that the pledge may also have implications for appropriate budget scoring rules.