股民还要交分红税
但只要返回美国(repatriate),就要交35%的公司税,如果 发给股民,股民还要交分红税(dividends tax)。所以这些跨国公司在像爱尔兰这样公司 税很低的国家拥有大量的现金。
尽管它可能会给穷人带来一些好处,但它的关键因素是取消股息税。
In the same month Britain unveiled a budget that, like Ireland's, promised to clobber wealthy individuals but, like Japan's, exempted dividends paid by foreign subsidiaries from tax.同一个月英国也像爱尔兰一样发布了一项预算,承诺对富人加重征税,但是像日本一样也免除了从海外的分红所要交的税。
Saving has increased since the financial crisis struck: at the end of last year the corporate funds left after capital spending, tax, interest and dividends reached 6.2% of GDP (see chart).从金融危机出现后,储蓄就一直在增加。去年年末的企业资金在除去资本支出,税金,利息以及分红之后达到GDP的6.2%(见图表)。