But the proposed new regime looks likely to create a regulatory dog's breakfast, with effective marginal tax rates potentially rising to over 100%.

但所建议的新制度看似能够创造出一种可调控的小狗的早餐，其边际有效利率很有潜力增长超过100%。

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For people with very high incomes, the rise in marginal tax rates would be smaller, but to the extent that itemized deductions rise with income, the loss of those itemized deductions means that the cut in marginal effective tax rates on high income people will be less than the cut in statutory rates.

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People trying to raise themselves out of poverty by earning more can face effective marginal tax rates (including phase-outs of various government programs) that exceed 100%.

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The big gap between the headline and effective marginal tax rates reflects the large number of allowances given to firms for doing particular activities, such as research and development.

ECONOMIST: Tax reform