dollars overseas to escape corporate taxes. This represents a $600 billion dollars loss

美元以逃避企業稅。這代表美國政府有6000億美元的

in tax revenue for the United States. But while tax rates are high in the US, around

稅金短收。儘管美國稅率很高，但全球

the world they are even higher. So which countries tax the most?

有些國家甚至更高，究竟有哪些國家課稅最驚人?

Well, taxes date as far back as Ancient Egypt, with tax collectors forcing farmers to part

嗯，課稅最早可回溯到古埃及，稅吏迫使農民繳出

with about 10% of their yield. Generally, taxation is used to encourage economic growth

其約10％的收成。一般而言，稅收是用以激勵經濟成長

and increase the government’s budget for public services. Most taxes are on individual

和增加政府的預算使其做為公共服務之用。大部分的稅是針對個人

income, company income, the things you buy, and things that are imported. Personal income

收入、企業收入、個人所購和進口的商品。個人所得稅

taxes are by far the largest source of tax revenue for most countries. In the United

通常是大部分國家最大宗的稅收來源，在美國

States, over 46% of the government’s total revenue is funded by individual citizens.

逾46％的政府總收入，係由個別公民所繳交得來。

Corporate taxes contribute much less. In the US, they account for just 10% of government

企業稅收貢獻反而少得多。在美國，他們只佔政府10％

revenue. This is partially because many companies move their headquarters to countries with

的稅收。大部分是因為許多企業將他們的總部，遷往

low tax burdens. 72% of Fortune 500 companies reportedly use these international tax havens

低稅賦國家。根據財星雜誌報導，前500大企業中有72％使用國際稅賦天堂

instead of accounting for their income back home. Taxes on goods and services, property,

以躲避自己國家的徵稅。而商品、服務，房產稅

and imported items make up another smaller percentage of government revenue.

與進口商品的稅收通常只佔政府財政收入較小的百分比。

For personal income tax specifically, European countries with large, socialist-leaning governments

具體來說，對於像個人所得稅，歐洲國家中，往大型、社會主義傾向的政府

have some of the highest rates in the world. According to the Organization for Economic

會有全球最高的稅賦。根據經濟合作暨發展組織 (OECD)

Cooperation and Development, Belgium, Germany, and Denmark make up the most taxed countries.

資料，比利時、德國和丹麥組成徵稅最高的國家

Each sees about a 40% tax rate for single, childless citizens. In these countries, the

這三國對於單一、無子女的公民，最高都課以40％的稅率。在這些國家中

public accepts the high taxes because there are many visible social programs offered back

民眾接受高額稅率 ，因為政府提供許多明顯的社會福利計劃

to the community.

回饋到他們身上。

They commonly have some of the lowest poverty rates and highest human development scores.

而這些國通常擁有全球最低的貧窮率，以及最高的人類發展成績。

Denmark has even been ranked the “happiest” country on earth. In the United States, by

像是丹麥甚至高居全世界「最幸福」的國家。在美國，

comparison, there are far fewer government welfare options and the income tax averages

相較而言，政府福利選項明顯少得多，個人所得稅的平均值

about 25%. The total US tax burden is one of the lowest in the developed world.

大約是25％。在已開發國家中，美國總稅負也是最低的國家之一。

On the other hand, the United States leads the developed world in CORPORATE income tax

另一方面，企業所得稅美國則佔已開發世界中第一名

rates at 39.1%. These tend to be much higher in nations with strong market-based economies

稅率達39.1％。這些要比國際上，以強大市場為基礎的經濟體高出很多

which can withstand a high tax burden. In developing nations with huge oil exports and

而它們也可承受高稅收負擔。至於擁有大量石油出口和發展中國家

expanding economies, taxes can be even higher. The United Arab Emirates taxes businesses

的經濟體，稅賦可能更高，像是阿拉伯聯合大公國的企業稅

at a rate of 55%. However these taxation rates are subject to drastic fluctuations from year

幾達55％。然而，這些稅率逐年受到劇烈波動

to year, as the economy is generally unstable.

波及，經濟也普遍不穩定。

Ultimately, the rates of taxation are dependent on national priorities. Although many people

最後，稅率高低繫於國家的優先事項。儘管很多人

and companies object to giving up their hard earned money, the government provides countless

和企業都不願放棄自己辛苦賺來的錢，但政府也提供無數

benefits to its citizens in social welfare and national defense.

社會福利和國防予其國民。

If you're curious to learn more about money, wealth, or economies around the world, we've

如果你很好奇， 想了解更多有關金錢，財富，或世界各地的經濟體，我們已經

got the playlist for you. Watch here to learn more.

有張播放列表給你。看這裡以了解更多。

While the average worker salary is about $50,000, many CEOs make tens of millions of dollars.

當平均工資為 $50,000 美元時，很多 CEO 卻賺數以百萬元。

According to researchers in 1970, the CEO Pay Ratio of CEOs to average workers was only about 20 to 1.

根據 1970 年的研究員調查，CEO跟平均工人的薪水比曾只是 20 比 1。

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感謝您收看TestTube！請務必按讚並訂閱。下次見！