Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.

西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。

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The former president of the SEIU, Andrew Stern, has called for the repatriation of over a trillion dollars of capital by a (temporary) repatriation tax rate of 5.25% (from 35%).

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"If 50p tax rate really is temporary, it's time it was removed, " Lord Lawson said.

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He said he had always viewed the tax rate as "temporary" and hadn't wanted to introduce it, but that he thought it was right that people who had done well in the previous period of growth "should bear their fair share".

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