“Tax uncertainty”的意思、由来-开放百科全书

Temporary tax measures adopted in the 2000s, commonly referred to as Bush tax cuts, though extended in 2011, were scheduled to expire at the end of 2012.^[1] The uncertainty surrounding changes to tax rates, as well as the availability of certain tax deductions and credits, led to many businesses holding off on hiring and reducing spending.^[2]^[4] Honeywell CEO David Cote cited tax uncertainty as the reason why Honeywell has replaced only one quarter of departing employees in 2012 saying, "The last thing you want is to hire a lot of people and then have to lay them off."^[5]

According to a report published by the Stanford Institute for Economic Policy Research financial and tax uncertainty played a significant role in the slow recovery of the U.S. economy because uncertainty had led to a more cautious approach to investments and hiring.^[6] In November 2012 the analysis firm Macroeconomic Advisers predicted that, in the absence of a resolution, unemployment would rise to 8.5 percent and the U.S. economy would grow only 1.1 percent in 2013.^[4]

References

1. ^¹{{cite news |title=Many find it hard to plan ahead as tax uncertainty looms |author=Sandra Block |url=http://usatoday30.usatoday.com/money/perfi/taxes/story/2012-03-22/impact-of-tax-uncertainty-businesses-taxpayers/53708328/1 |newspaper=USA Today |date=March 23, 2012 |accessdate=November 30, 2012}}
2. ^¹{{cite news |title=Tax-rate uncertainty leaves small business owners in quandary |author=Joyce M. Rosenberg |url=http://articles.philly.com/2012-11-06/business/34931613_1_small-business-jeffrey-berdahl-tax-cuts |newspaper=Philly.com |date=November 6, 2012 |accessdate=November 30, 2012}}
3. ^{{cite book|last1=Easterly|first1=William|last2=King|first2=Robert|last3=Levine|first3=Ross|last4=Rebelo|first4=Sergio|title=How do National Policies Affect Long-Run Growth?|year=1991|publisher=Country Economics Department, The World Bank|pages=21|url=https://books.google.com/books?id=pJejwYXmT5gC&pg=PA22&dq=%22tax+uncertainty%22&hl=en&sa=X&ei=vclwT_73M-WjiALw8JW3DA&ved=0CDoQ6AEwAQ#v=onepage&q=%22tax%20uncertainty%22&f=false}}
4. ^¹{{cite news |title=U.S. Growth Revised Up, but Year-End Slowdown Is Feared |author=Nelson D. Schwartz |url=https://www.nytimes.com/2012/11/30/business/economy/third-quarter-gdp-growth-is-revised-up-to-2-7.html |newspaper=The New York Times |date=November 29, 2012 |accessdate=November 30, 2012}}
5. ^{{cite news |title=The fiscal cliff: Will Obama, Congress cut budget deal? |author=Richard Wolf |author2=Tim Mullaney |author3=Susan Davis |url=https://www.usatoday.com/story/news/politics/2012/11/13/fiscal-cliff-will-obama-congress-cut-a-budget-deal/1703601/ |newspaper=USAToday |date=November 14, 2012 |accessdate=December 3, 2012}}
6. ^{{cite news |title=Is Policy Uncertainty Delaying the Recovery? |author=Scott R. Baker |author2=Nicholas Bloom |author3=Steven J. Davis |url=http://siepr.stanford.edu/?q=/system/files/shared/pubs/papers/briefs/pb_march_2012.pdf |newspaper=SIEPR Policy Brief |date=March 2012 |accessdate=30 November 2012}}

In the United States

References