This was recognised by John Maynard Keynes, who in the 1940s argued for a global clearing bank that would tax or even confiscate the excess earnings of surplus countries.

凯恩斯(John Maynard Keynes)在20世界40年代就意识到这一点，他提议建立一个全球性清帐银行，其目的是对顺差国家收取税额甚至把顺差充公。

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Tax neutral theory is based on the excess burden of tax theory.

税收中性理论的基础是税收超额负担理论。

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Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden.

即使可观察到的行为不受影响，也可能有超额负担，因为决定一种税的超额负担的，正是对该税的补偿性反应。

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The final bill solved that problem by potentially requiring high-earners repay any excess tax savings.

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So U.S. companies doing business in Japan were stuck paying excess tax (tax in excess of the U.S. rate) unless they were able to use the extra foreign tax to offset U.S. tax on other foreign income.

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The Revenue Act of 1945 repealed an excess profits tax, and reduced income and corporate tax rates.

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