America's tax system is riddled with exemptions, deductions and credits that feed an industry of advisers but SAP economic energy.

美国的税收体系饱受免税、课税减免和课税扣除等优惠措施之苦，这些措施虽令行业顾问满意但却逐渐削弱了经济活力。

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In addition, in calculating the tax, deductions and exemptions were not included, and the current tax tables were used throughout.

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Second, the code is riddled with special tax deductions, credits and exemptions, which make it both fiendishly complicated and economically inefficient.

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Indeed, any number of studies and proposals including Simpson-Bowles suggest that we could actually lower tax rates for all Americans if we are prepared to place meaningful limits on tax deductions, credits and exemptions.

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