Симпатичное эссе (англ)

Finally, a real world explanation of the U.S. Income Tax system by an
economics professor from Georgia, where they still believe in free
enterprise; unlike those enlightened folks in New York and California.

Subject: The TAX system

Sometimes politicians, journalists and others exclaim;  "It's just a tax
cut for the rich!" and it is just accepted to be fact. But what does that
really mean? Just in case you are not completely clear on this issue, I
hope the following will help. Please read it carefully.

Let's put tax cuts in terms everyone can understand.

Suppose that every day, ten men go out for dinner and the bill for all
ten comes to $100. If they paid their bill the way we pay our taxes, it
would go something like this:

   The first four men (the poorest) would pay nothing.
   The fifth would pay $1.
   The sixth would pay $3.
   The seventh would pay $7.
   The eighth would pay $12.
   The ninth would pay $18.
   The tenth man (the richest) would pay $59.

So, that's what they decided to do. The ten men ate dinner in the
restaurant every day and seemed quite happy with the arrangement,
until one day, the owner threw them a curve.

"Since you are all such good customers," he said, "I'm going to reduce
the cost of your daily meal by $20." The dinner for the ten now cost
just $80.

The group still wanted to pay their bill the way we pay our taxes so the
first four men were unaffected. They would still eat for free. But what
about the other six men- the paying customers? How could they divide
the $20 windfall so that everyone would get his 'fair share?'

They realized that $20 divided by six is $3.33. But if they subtracted
that from everybody's share, then the fifth man and the sixth man would
each end up being paid to eat their meal.

So, the restaurant owner suggested that it would be fair to reduce each
man's bill by roughly the same amount, and he proceeded to work out
the amounts each should pay. And so:

   The fifth man, like the first four, now paid nothing (100% savings).
   The sixth now paid $2 instead of $3 (33% savings).
   The seventh now paid $5 instead of $7 (28% savings).
   The eighth now paid $9 instead of $12 (25% savings)
   The ninth now paid $14 instead of $18 (22% savings).
   The tenth now paid $49 instead of $59 (16% savings).


Each of the six was better off than before. The first four continued
to eat for free. But once outside the restaurant, the men began to
compare their savings.

I only got a dollar out of the $20," declared the sixth man. He pointed
to the tenth man," but he got $10!"

"Yeah, that's right," exclaimed the fifth man. "I only saved a dollar,
too. It's unfair that he got ten times more than me!"

"That's true!!" shouted the seventh man. "Why should he get $10 back
when I got only two? The wealthy get all the breaks!"

"Wait a minute," yelled the first four men in unison. "We didn't get
anything at all. The system exploits the poor!"

The nine men surrounded the tenth and beat him up.

The next night the tenth man didn't show up for dinner, so the nine sat
down and ate without him. But when it came time to pay the bill, they
discovered something important. They didn't have enough money
between them for even half of the bill!

And that, boys and girls, journalists and college professors, is how our
tax system works. The people who pay the highest taxes get the most
benefit from a tax reduction. Tax them too much, attack them for being
wealthy, and they just may not show up anymore. In fact, they might
start eating overseas where the atmosphere is somewhat friendlier.

David R. Kamerschen, Ph.D
Professor of Economics
University of Georgia