原创 | 关于“遗产税”，不妨看一下111年前的美国老罗斯福总统是如何论证的

Original 王佳辰汤杰柏高原财富管理与传承

2024-08-23

本文共计377个字，阅读时间大约4分钟

TEDDY ROOSEVELT ON THE ESTATE TAX, 1910:

We grudge no man a fortune in civil life if it is honorably obtained and well used. It is not even enough that it should have been gained without doing damage to the community. We should permit it to be gained only so long as the gaining represents benefit to the community … The really big fortune, the swollen fortune, by the mere fact of its size, acquires qualities which differentiate it in kind as well as in degree from what is possessed by men of relatively small means. Therefore, I believe in a graduated income tax on big fortunes, and … a graduated inheritance tax on big fortunes, properly safeguarded against evasion, and increasing rapidly in amount with the size of the estate.

老罗斯福总统论遗产税（1910）

生活中，如果一笔财富是被体面地赚取和妥当地使用，我们不会心生怨恨。（但是）倘若财富的赚取仅仅未损害社会公共利益，也是不够的。只有（个人）获取财富的同时还能够对社会有所裨益，我们才应该允许…真正的巨额、膨胀的财富，单凭财富规模，就能使其在获得的性质和程度上区别于其他阶层所拥有的财富。因此，我认为应该对巨额财富征收累进所得税和累进遗产税，适当防止逃税，税款会随着遗产规模的增加而迅速增加。

译者：王佳辰汤杰柏高原

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