Ngoko ke ngu-kwezoqoqosho nokungalingani i-mba kwi-Denmark
Kule hetalia ngeposi, ndithanda khona kwaye uxoxe eminye imiba ephathelene taxation selifaIlifa werhafu yi ezikhethekileyo irhafu imposed kwi-izipho zomoya kwaye njengelifa izinto okanye ipropati. De ngojanuwari, Norway kokuba i ilifa irhafu indlela, esibizwa njengoko kuchaziwe Ilifa Tax Act ka. Umthetho ichazwa njani kakhulu ukuba kuhlawulwa urhulumente kwimeko ilifa okanye ezibalulekileyo izipho, kwaye indlela irhafu wayeza kubalwa. Ngo, ilifa (okanye advancement of ilifa) kwaye izipho ezivela onjalo umntu kunye ixabiso ngasentla NOK, waba taxable nge irhafu umyinge ranging ukusuka ezintandathu ishumi elinesihlanu pesenti dependent kwi iyonke ixabiso kwaye owaye lomamkeli (lower kuba isizalwane). Iyonke revenues ukuba isithai urhulumente ukusuka taxing ilifa kwakukho i-school. Ngo, NOK amashumi amathathu anesine bhiliyoni kukunceda kakhulu selifa kwaye izipho waba taxable kwaye kulo nyaka, uluntu revenues ukusuka ilifa irhafu amounted ukuba NOK. Omnye engundoqo yethutyana yombuso ngu unikezelo ubutyebi kwi-society. Ilifa irhafu unako nokugwetywa kwi emidlalo ka-distributional yethutyana. Ukufumana ilifa kuthetha ukuba ixabiso yongezelela lomamkeli ke fortune. High-ingeniso, large-fortune abantu bakholisa ukuba afumane okungakumbi ilifa kwaye izipho, ngoko ke ngu ukumiselwa ilifa irhafu eli qela liza ngokubanzi ahlawule ngakumbi imeko kwaye irhafu ayikwazi negalelo smoothen i-societal ubutyebi unikezelo. Ukongeza kwi-distributional ukusebenza, akunakho ahlawule-siseko ilifa irhafu isetyenziselwa ukuba lungelelanisa enjalo irhafu. Umgaqo ibandakanya ukuba irhafu kufuneka levied ngokusekelwe taxpayer u-nako ukuba ahlawule irhafu. Jikelele, ilifa lemveli tends ukuquka kakhulu okungamanzi impahla yexabiso. Umzekelo, imali okanye imali nezinto ezifana nemali kusenokuba wavusa yi-njengelifa real estate, noba ukusuka ziyathengiswa okanye yerente.
Xa umntu ofumana ngakumbi ubutyebi nge-lifa, uya kanjalo kuba nako ukuhlawula ilifa irhafu.
Njenge naliphi na uluntu irhafu, ilifa irhafu ingaba kuchaphazela abantu ke, izigqibo kwi umzekelo njani kakhulu ukusebenza, yimalini yokuchitha kwi lwamanzi kwaye savings kwaye investments. Kamsinya emva kokuba liqalise ukusebenza, Conservative coalition karhulumente kwi-Norway kugqitywe ngomhla we-abolishing Ilifa elo Tax Act zabo kuqala wesizwe lwabiwo-mali. Affective njengoko kweyomqungu yowama, kukho ayisasebenzi ilifa irhafu levied kwi isithai abantu. Kukho, nangona kunjalo, uzole igumbi kuba reintroduction ukuba kwixesha elizayo urhulumente kufuneka yenze isigqibo ukwenza njalo. Eziliqela iimpikiswano kuba abolishing ilifa elo irhafu baba ubeke phambili.
Okokuqala, ilifa irhafu waba wathi rhoqo kuchaphazela abantu abaphila phantsi okanye eqhelekileyo ingeniso kwaye abaninzi ndiyawazi ngalendlela akulunganga ukuba baya kufuneka ahlawule phezulu imirhumo inheriting zabo lwabantwana abancinane ekhaya okanye usapho iholide indlu.
Okwesibini, kwaba argued ukuba ukususa i ilifa irhafu ingaba ukuququzelela generational shifts kusapho amashishini yi-easing i-liquidity mthwalo. Ngaphezu koko, kwaba intended njengokuba simplification komlinganiselo ekunciphiseni iindleko zolawulo kuba urhulumente kwaye kuba barhafi abo ayisasebenzi kufuneka ibandakanye inkqubo kofakwano kwaye noko enobunzima ilifa irhafu umthetho.
I-abolishment le ilifa irhafu akazange necessarily iindaba ezilungileyo kuzo zonke.
Ngokuphumeleleyo, inkqubo ukuba wathabatha phezu ungeniswa a tightening lomthetho werhafu imigaqo ngokusekelwe ebizwa-continuity-siseko, okuthetha ukuba umamkeli inherits yakhe predecessor ke yezemali phezu kwendawo indawo.
Enyanisweni, oku kuthetha ukuba, ukuba ngaba umzekelo ilifa i-estate kwaye ngalo oko, kufuneka uhlawule imali inzuzo yerhafu yengeniso ka-amabini anesibhozo ngokusekelwe kwimakethi ixabiso kwipropati. Ngoko ke, nibe ngqo end phezulu ukubhatala kude ngaphezulu iirhafu kunokuba ubuya kunye edlulileyo ilifa irhafu indlela.
Kwi-dlulisa ka-amashishini, continuity-siseko kuthetha ukuba umamkeli kufuneka uqhubeke depreciation kwi enye qho ngonyaka njengoko oko umntu oswelekileyo okanye donor.
Ukuba umamkeli khetha ukuba sithengise i-appreciation kwi-ixabiso ishishini ngu taxable, ngexesha depreciation kwi-ixabiso irhafu deductible. Ngenxa umahluko kwi rhafu amazinga, ukubamba ixesha kwaye abakhoyo ngokulawulwa ahlawule irhafu, akunjalo ukuba continuity-siseko inikezela efanayo isisombululo edlulileyo ilifa irhafu indlela. Oko bekuya kuba mere coincidence (Zimmer, ngowama-) Abanye kufuneka mhlawumbi ukufunda Thomas Piketty ke ethandwa kakhulu incwadi"Imali kwi-Twentifirst Century", okanye ubuncinane i-excerpt (Piketty, ngowama-). I-ezingundoqo umyalezo incwadi kukuba eyinkunzi abanini-mhlaba ingaba uthatha i-ngokwandisa share ye pie kwaye ukuba inequalities kwi-society ingaba ngakumbi amplified nge ilifa ubutyebi.
Omnye babe uyavuma okanye awuvumi kangakanani nezi nkacazelo ezinye uhlalutyo lomgaqo-Piketty, kodwa inyaniso yeyokuba eziliqela iqhosha imiba ukuba ukho abachaphazelekayo kunye corresponds kuhle efanayo findings yi-inkulu organizations ukuba ingaba ngokuqhelekileyo iselwa conservative zabo uhlalutyo ezifana IMF kwaye i-OECD.
I-OECD amanqaku jikelele reduction kwi-iirhafu phezulu ingeniso kwaye ubutyebi ukuba zichaza elandayo ingeniso nokungalingani. Ukususela, kumazwe amaninzi, richest zibizwa ngokuba kujike richer ngexesha real umvuzo we-kuphumla le bonke bahlala largely ayitshintshanga, i-ngamazwe-mpikiswano yabafundi kwi unikezelo ndlela ukuba curb lokukhula nokungalingani wenziwe fuelled. Jonga ku-isabelo phezulu-ingeniso earners iza kuphela kusinika ulwazi kwi ubalo umvuzo kwi phezulu kakhulu-isiphelo ingeniso unikezelo. Akekho, nangona kunjalo, anike naluphi na uphawu yayo yonke ingeniso nokungalingani, oko kukuthi, imilo ka-bubonke ingeniso unikezelo. Kanjalo, ubutyebi tends ibe ngaphezulu unevenly zihanjiswe kunokuba ingeniso (IMF, wama-). A commonly kusetyenziswa komlinganiselo ka-nokungalingani yi-Gini coefficient, nto leyo measured kwi umlinganiselo ukusuka ku- ukuya ku, dependent kwi nokuba wonke bonke sele enye ingeniso okanye yonke ingeniso accrues ukuba omnye umntu, ngokulandelelana kwayo. Akukho necessarily a ngokunxulumene phakathi isabelo phezulu-ingeniso earners kwilizwe yayo, Gini coefficient umzekelo, Norway kwaye Niger kuba efanayo phezulu i-percentile (wangaphambili irhafu) ingeniso share, ngeli lixa i-Gini coefficient significantly ngaphezulu kwi-Germany (.) kwe-Norway (.) (OECD Stats, ngowama-). Xa ilifa irhafu waba abolished ngo, yangoku Iimali-Mphathiswa kwi-Norway pointed ukuba ingeniso nokungalingani kwi-Norway ekubeni phakathi esezantsi ye-OECD amazwe, kwaye ukuba ukususa i ilifa irhafu avume tshintsha esi.
Nangona yena ufumana ilungelo ngokomthetho i-low Gini coefficient, kuza kulo mbutho ukuba kakhulu richest ingaba ethabatha phezulu kwi-i-ngokwandisa share le iyonke wesizwe ingeniso wakhokela OECD ukuba recommend ukuba Norway reintroduce ilifa elo irhafu (OECD, ngowama-).
Isigqibo abolish ilifa elo irhafu kwi-Norway kufuneka ebone kwi-unxulumano kunye net ubutyebi irhafu, ezinye iirhafu kwi eyinkunzi kunye nempahla iirhafu, eziya zonke izixhobo ukuze zingasetyenziswa ukuze inqanaba ngaphandle ingeniso inequalities kulo mbutho. Ukongeza obliterating ilifa elo irhafu, ngoku Urhulumente bamele kanjalo kakhulu kwi-idolo zokunciphisa net ubutyebi iirhafu, ujonge ukuba kwamanye amazwe apho irhafu kwi-net ubutyebi zithe declining phezu yokugqibela ishumi elinesihlanu leminyaka. Yintoni kufuneka iqaphele, nangona kunjalo, ukuba ezi 'kwamanye amazwe' kanjalo bakholisa ukuba kufumana ilifa iirhafu okanye ngaphezulu ipropati iirhafu, okanye zombini. I-IMF yezemali phezu kwendawo Hlola ingxelo evela kanjalo ibonisa ukuba ngokomthetho iyonke irhafu kwi ubutyebi, Norway sele kakuhle ngezantsi OECD avareji (IMF, wama-).
Taxing ubutyebi ezithunyelwayo nge-estate, ilifa okanye izipho bakholisa ukuba nyusa i-abancinane ngokomthetho wonke revenues kwaye distortionary iindleko ingaba nzima ukuhlola ngenxa yokuba unako ixhomekeke motive ye-benefactor.
Ngoko ke, nangona ilifa irhafu amounted ukuba i-insignificant-wonke irhafu revenues kuba isithai urhulumente, basenokuba argued ukuba waba eminye imisebenzi ebalulekileyo mayela unikezelo ubutyebi kulo mbutho. Limiting zonke nokungalingani phakathi izizukulwana kufuneka kanjalo kubekho engundoqo isibheno ka ilifa irhafu indlela. Esinye isizathu irhafu ilifa ngu kuba ukuba sibe ukucutha distortion umsebenzi iinzame kwi-lomamkeli ukuba ilifa babe foster. Wam uluvo lwam, yokugqibela isiphumezi-miyalelo izakuba i umdla isihloko kuba ezinye izifundo zophando, balaseleyo nokuba abolishment le ilifa irhafu inika ezithile amaqela isithai youths kunye prospects obukhulu ilifa, advancement of ilifa kwaye izipho a ubuxoki zokhuseleko, kwi inyaniso apho ulutsha abantu kufuneka baqonde ngokunxulumene phakathi onzima kwaye ubutyebi. IMF. (ngo-oktobha).
