與其他富裕國家相比，美國的稅制最引人注意的(the most striking thing)就是其復(fù)雜的設(shè)計。1986年里根政府提出的法案對原有稅制進行了廣泛改革(comprehensive reform)，通過降低稅率、減少稅級、拓寬稅基、簡化稅制在一定程度上清除了稅務(wù)積弊、釋放了經(jīng)濟的活力。但30年以來，美國的稅法典變得越來越厚，加入了許多特殊的減稅優(yōu)惠規(guī)定(special tax breaks)，達(dá)到原來的三倍(triple in length)。對于個人來說，美國的基準(zhǔn)稅率(headline rated)本可代表一個重新分配(redistributive)社會利益的稅務(wù)系統(tǒng)，但這些卷帙浩繁的額外規(guī)定令其無法實現(xiàn)財富再分配的功能。共和黨和民主黨都一致同意(shared the belief)，現(xiàn)有的稅收體制存在許多可以下手術(shù)刀的地方，但多年來兩黨都無法超越黨派分歧(cross the aisle)，通過任何一個廣泛的稅改法案。特朗普政府美國優(yōu)先(America First)的貿(mào)易政策就旨在通過稅制改革促經(jīng)濟增長，但經(jīng)歷了醫(yī)改法案的胎死腹中后，經(jīng)濟學(xué)人的這篇文章對他的稅改是否會足夠大膽(there are limits to how deep the cuts could be)并不看好。

今天的句子：

Though there has long been some bipartisan agreement that both corporate and individual income-tax rates could be cut and loopholes eliminated, Congress has not pulled off a tax reform of the type now being contemplated since 1986.

詞匯突破：

1.Bipartisan 兩黨的

2.Income tax 所得稅

3.Loophole 漏洞

4.Eliminate 消除

5.Pull off 實現(xiàn)

6.Tax reform 稅制改革

7.Contemplate 考慮

主干識別：

Congress has not pulled off a tax reform of the type

切分成分：

1.Though there has long been some bipartisan agreement狀語

2.that both corporate and individual income-tax rates could be cut and loopholes eliminated 定語(其中and引起了省略補全就是：loopholes could be eliminated)

3. now being contemplated 定語 (正在考慮的)

4. since 1986

參考譯文:雖然兩黨對于企業(yè)和個人所得稅稅率均可被削減、漏洞可被消除存在共識，但國會在1986年后就不曾通過現(xiàn)在正在審議的此類稅制改革。

明天的句子：

The vast majority of basketball fans still watched the regular TV broadcasts and were probably unaware that these immersive, three-dimensional experiences were even available, a sign of how the VR industry is still trying to get off the ground and find an audience.

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