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1·Finally, because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.

最后，由于自动化有可能扩大资本收入和劳动收入之间的差距，税收和社会保障体系将不得不被重新考虑。

2·Rates on corporate and capital income followed suit.

企业税与资本收入的税率也是如此。

3·Background: Capital Income, Wealth, and Saving Behavior.

背景：资本利得，财富，及储蓄行为。

4·Tax rates on capital income should therefore be low or even zero.

因此，资本收入的税率应当很低，甚至为零。

5·Family income consists of labor income, capital income and transferred income.

职工家庭收入由劳动收入、资本收入及转移收入三部分构成。

6·Changes in taxes on capital income also generate bigger responses than changes on Labour income.

与劳动收入税率相比，资本收益税率的变动会引起更大的反应。

7·The paper clears the concept of capital gains tax, and different capital gains tax from capital income tax.

本文明确了资本利得税概念，并对资本利得税与资本所得税做出区分。

8·Norway dramatically cut top rates on both labour and capital income in 1992, from a 58% top income-tax rate to 28%.

而挪威则在1992年出人意料地削减了劳动收入以及资本收入的税率，最高所得税税率从58%降到了28%。

9·A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.

对企业所得和资本所得实行低税率或者免税，可能只会鼓励高收入者改变他们获取薪金的方式。

10·This dissertation obtains optimal taxation policy of capital income for small open economy and large economy by solving equilibrium tax rates.

通过均衡税率求解，本文得到了小型经济与大国的最优资本所得税收政策。