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Finance & economics
财经版块
Exit taxes
退籍税
In search of growth
寻找收入增长
European governments are struggling to stop rich people from fleeing.
欧洲各国政府艰难阻止富人逃走。
When a government falls apart, pay attention to the laws ministers still manage to pass.
当政府分崩离析时，要注意部长们仍然设法通过的那些法律。
Germany’s collapsing “traffic-light” coalition was unable to agree on climate policy or a budget, but it flashed green for one change: an exit tax.
德国正在崩溃的“红绿灯”联合政府无法就气候政策或预算达成一致，但为一项变革亮起了绿灯：退籍税。（注：德国的政府为三党联合执政，三党的代表颜色分别为红、黄、绿。）
Since January 1st anyone with over ?500,000 ($520,000) in investment funds has had to pay income tax on gains earned in Germany if they wish to extract their money from the country.
自1月1日起，任何拥有超过50万欧元（约合52万美元）投资基金的人，如果想从德国提取资金，就必须对在德国获得的收益缴纳所得税。
Germany’s exit-tax enthusiasm is replicated across Europe.
德国对退籍税的热情在整个欧洲得到了复制。
Norway’s government also brought in changes for the new year.
挪威政府也在新一年实施了政策变化。
In a second stiffening of the rules in as many years, rich Norwegians will now pay levies on dividends if they plan to remain outside their fatherland.
两年后，挪威的法规第二次收紧，计划留在国外的挪威富人现在将要对股息纳税。
A doomed French budget would have tightened an exit tax that left-wing lawmakers complain has been gutted.
法国的一项预算案本应收紧退籍税，但该预算案注定失败，左翼议员抱怨退籍税已经只剩一个空壳。
Dutch parliamentarians have instructed their government to investigate introducing an exit tax of its own.
荷兰议员也指示政府就引入本国的退籍税进行调查。
An exit tax can be a helpful piece of politics.
退籍税可以是很有用的政治手段。
So many rich Norwegians moved to Switzerland after the introduction of a higher wealth tax, that DNB, Norway’s biggest bank, set up a Swiss office, and the socialist party created a “wall of shame” for émigrés.
在出台了更高的财富税之后，大量挪威富人移居瑞士，以至于挪威最大的银行DNB银行在瑞士设立了办事处，社会主义左翼党还为移民建了一个“耻辱墙”。
Exit taxes, swiftly toughened, then appeared to be prudent fiscal planning (and a way to shift blame to those who had upped sticks).
于是迅速加强的退籍税似乎成为了精明的财政规划（也是把责任推给那些突然迁居的人的一种方式）。
In recent years Europe’s economy and stockmarkets have lagged far behind those across the Atlantic.
近年来，欧洲的经济和股市远远落后于大西洋彼岸的国家。
This both increases the incentive for people to invest elsewhere and for governments to look for new sources of revenue.
这既增加了欧洲人在其他地方投资的动力，也增加了政府寻找新的收入来源的动力。
But how much money do exit taxes actually bring in?
但是退籍税实际上能带来多少收入呢？
Not much.
不算很多。
The well-heeled are well-motivated to find loopholes.
富人有强烈的动机去寻找漏洞。
European laws further complicate matters.
欧洲法律使问题进一步复杂化。
Germany’s new rules may violate EU legislation protecting the free movement of capital, says Christian Kempges of Grant Thornton, a consultancy.
致同咨询公司的克里斯蒂安·肯普格斯表示，德国的新税法可能违反了欧盟保护资本自由流动的法律。
Options on a more solid legal foundation, such as adding a “tail” to the tax, where departees are on the hook only if they sell their assets within a set number of years after leaving, create the opportunity for avoidance, according to Arun Advani of CenTax, a think-tank.
根据CenTax智库的阿伦·阿德瓦尼，基于更坚实的法律基础的其他选择，例如在退籍税上增加一个“尾巴”，规定只有在移民后一定年限内出售资产的人才会被征税，则会为避税创造机会。
This dysfunction shows up in revenues that are collected.
这种政策失灵体现在所征收的收入中。
Norway’s Ministry of Finance estimates its amended exit charge will raise $120m a year once its 12-year tail has run out, an amount equivalent to 0.04% of the state’s total revenue in 2023.
挪威财政部估计，等12年的年限结束，修正后的退籍税每年将为1.2亿美元，仅相当于该国2023年财政总收入的0.04%。
Little surprise, then, that others are giving up on the taxes.
因此其他国家正在放弃退籍税就不足为奇了。
Finland and Sweden both published proposals the year that Norway first tinkered with its measure, only to abandon them.
在挪威首次修改税收措施的那一年，芬兰和瑞典都公布了提案，但提案最终都被弃置了。
For Norwegians sick of chocolate and yodelling, there may even be some relief: opposition parties are sceptical of the tax, and ahead in the polls.
对于厌倦了瑞士巧克力和约德尔唱法的挪威人来说，他们甚至可能有一些宽慰：反对党对退籍税持怀疑态度，并且在民意调查中领先。（注：约德尔唱法指真假音转换的瑞士传统唱法。）
