Even if all the tax they pay is VAT on expensive meals in London restaurants or stamp duty on flats in Mayfair, it is still additional income for Mr Brown.

即使他们纳的税全是伦敦餐厅大餐的增值税或住在梅菲尔(译者注：伦敦上流住宅区)的公寓所上交的印花税，仍是布朗的额外收入。

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And Britain is also well ahead of the United States, where the current top rate of federal income tax is 35%, though additional state levies can add substantially more.

尽管额外的国家税收会带来更多实质性增长，英国还是大大超过了美国国内当前的最高税率为35%的联邦所得税。

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The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income.

最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。

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That means you can withdraw those funds without paying additional income tax or the 10% early withdrawal penalty.

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Some advisers believe the IRS may also be more likely to assert additional income tax penalties after an opt-out, such as civil fraud.

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The deal also includes some additional stimulus tax benefits, like a two-year expansion of the Earned Income Tax Credit, the additional child tax credit and a credit to help college students offset tuition costs.

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