实际上，对从富人那里增收更多钱的第三个论据就是这提议并不是通过提高边际税率而执行的，而是通过制定更有效率的免税代码。
Indeed, the third argument for raising more money from the rich isthat it can be done not by increasing marginal tax rates, but by making the taxcode more efficient.
增加全额12.4%将会有效地提升超额边际税率，使其超过50%。
Adding on the full 12.4% would effectively take top marginal tax rates above 50%.
法定税率和有效边际税率的巨大差异反映了各国种类繁多的优惠政策，比如补贴研发项目等等。
The big gap between the headline and effective marginal taxrates reflects the large number of allowances given to firms for doingparticular activities, such as research and development.
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