"If the tax base is based on household income rather than personal income, then the larger the family size, the lighter the tax burden will actually be, and the tax burden borne by the bachelor will be relatively higher, so that the encouragement of childbirth can be linked to the tax reduction policy, forming a simple and effective incentive mechanism."

Anthony had brandy in one hand and biscuits in the other, and talked eloquently with Erlang's legs crossed.

"Let's assume that Mr. John and Mr. Smith work in the same business firm, and the monthly salary before tax is 70 gold duga, Mr. John lives alone, and the after-tax salary is still more than enough after deducting the monthly living expenses, and the life can be very chic, and Mr. Smith is married and has five children, his wife is a full-time housewife, and the children are still young and have no financial income, Mr. Smith's income has to support the family, and the standard of living is obviously not as good as that of his bachelor colleague Mr. John, because the two people have the same income, According to the current personal income tax collection regulations, John and Smith have to pay the same amount of tax, which has little impact on the bachelor John, but it is even worse for Smith, who has to support his wife and children, he has to cut back on food and clothing, drink two bottles less, smoke a few cigarettes, if he and his wife have another child, the family's economic situation will become more embarrassing, on the other hand, the Smiths have every reason to think that too many children are dragging them down, if they only have one child, the family of three is now much better, Given the burden that children place on their families, how much motivation do you think people like Smith have to continue to add to the country's call to encourage childbearing? John saw that his colleague Smith was tired of his family and living like a dog, how motivated was he to get married and have children? In his view, staying single is the most rational choice, and if people generally think like John and Smith, how can policies to encourage childbearing work. ”

"Your analysis takes urban residents as an example, but it may not be applicable to rural residents, who are indeed loss-making businesses with large returns on investment, while for rural residents, having more children means more family labor, which can reclaim more wasteland and get more returns." Roland disagreed.

"I think you're right, but don't forget the 'new inheritance law', which forces farmers to divide their land equally among all their children, which also discourages them from having children!" Anthony changed his sitting posture and continued to analyze: "If the existing tax model is changed and the per capita income of the family is used as the tax base, then the situation will be very different, Mr. Smith's family income is 70 gold duga, and the average of seven people is 10 gold duga, according to the principle of progressive tax rate, the tax paid by the Smith family is much lower than before, on the other hand, Mr. John, he is a bachelor, and the per capita income of the family is his own income, or according to the original tax rate, that is to say, the more people in the family, the lighter the actual tax burden, Bachelors have a relatively higher tax burden, am I clear enough? ”

"The analysis is very thorough, and the tax according to the per capita income of the family is actually a tax cut for multi-person households, and if we adjust the progressive tax rate, we can also make up for the financial losses caused by the tax cuts for multi-family families from those happy bachelors." Roland expands on Anthony's thoughts.

"yes, that's exactly what I was trying to say!" Anthony snapped his fingers excitedly, "By changing personal income tax to family income tax, and at the same time changing the progressive tax rate in the name of reducing taxes for multi-family families and raising taxes on the rich, you don't need to spend an extra copper to achieve the goal of encouraging childbearing, and you can also win the gratitude of the majority of low-income, multi-child families, and the foundation of the regime will become more solid!" ”

"But it will also offend the high-income rich class......" Roland deliberately contradicted.

"You can get it, don't play stupid in front of me!" Anthony was very disdainful, "Who doesn't want to have more children and more children and grandchildren?" Which wealthy family is not scattered and has a large population? Taxed according to the per capita income of the family, the rich families not only do not suffer but take advantage of the big advantage, and the real pressure is borne by those middle-class bachelors who are small and rich! ”

"As you said, the new tax law pleases the low-class as well as the wealthy, and the only one who suffers is the middle class......," Roland said again.

"The middle class is a fart!" Anthony smiled contemptuously, and the frivolity of the wealthy boy in his bones was fully revealed, "For a government, the first thing that cannot be provoked is the bottom public, and if you provoke people, you really dare to rise up and rebel against you, anyway, the barefoot are not afraid to wear shoes; The elite elite at the top cannot afford to provoke them, these people have money, connections, power and knowledge, and it is difficult for the government to maintain if they are offended; As for the middle class, which is less than the top and more than the bottom...... Hehe, it is precisely the most conservative and most afraid of social turmoil, the first to retreat when the blood is shed, the first to rebel when it is suppressed, it is precisely the most unreliable group of people, the poor to take care of, the rich to maintain, sucking the blood of the middle class, shearing the wool of the middle class is safe and affordable, of course, it is the first choice for the government to raise taxes. ”

Roland smiled lightly, did not comment on Anthony's overly extreme wild words, and continued to discuss tax issues.

"Have you ever thought about a question, there is a certain risk in taxing on a family unit, which may bring opportunities for tax evaders to exploit policy loopholes, such as Mr. John, a bachelor, who randomly finds a single woman to marry before paying taxes, so that according to the tax rate calculated by a family of two, you can pay a part of the tax, and then divorce after paying the tax......"

Anthony was stunned for a moment, touched his chin and muttered, "I really didn't expect this loophole...... However, it does not matter, a new regulation can be added to fill this loophole, such as stipulating that only after one year of marriage is considered a 'family' in the sense of the tax base, and divorced persons need to pay the difference in individual income tax levied on the basis of single in the current year. ”

Roland nodded in approval, and then asked him if he had any advice for the Korras government's tax work.

Perhaps moved by Roland's humble attitude, or perhaps due to the eagerness of young people to show their true nature, Anthony had no reservations, and pointed out in front of Roland that there were two hidden dangers in the Far Eastern regime.

"First of all, your tax base is too narrow, and the fiscal revenue cannot support the huge construction plan, which I have just said, so I will not repeat it, and the second is that it is too difficult to collect taxes and the cost is too high."

"I would like to hear your opinion on why taxation in the Far East is a difficult problem." Roland consulted Anthony with sincerity. 8)