????當(dāng)然，新稅收減免的資金來(lái)源很難有保證，但CEO薪酬比本身卻指明了一種可行的解決方案。

????目前，美國(guó)的稅制漏洞使許多公司將業(yè)務(wù)轉(zhuǎn)移到海外避稅港，偷逃本應(yīng)向美國(guó)國(guó)稅局（IRS）繳納的稅款，導(dǎo)致美國(guó)財(cái)政部每年損失1,500億美元收入。這些漏洞的受益者是有國(guó)際業(yè)務(wù)且掌握了隱秘的稅收策略的大公司，而這些公司的CEO薪酬比往往也最高（354:1）。只要能修補(bǔ)其中一部分漏洞，美國(guó)政府就可輕而易舉地根據(jù)在美國(guó)上市的3,687家公司的CEO薪酬比，利用稅收減免來(lái)取代這些漏洞。

????如果可以利用稅收減免來(lái)鼓勵(lì)投資與創(chuàng)新，為什么不能同樣地把它用來(lái)促進(jìn)更有效的公司治理呢？（財(cái)富中文網(wǎng)）

????本文作者是政治和商業(yè)評(píng)論家。他曾在知名投行Lazard Freres和Dresdner Kleinwort Wasserstein就職，著有兩本驚悚小說(shuō)，其中一本名為《殺死華爾街》。

????譯者：劉進(jìn)龍/汪皓

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????Of course, funding for a new tax credit is difficult to secure, but the CEO pay ratio itself points to a possible solution.

????Currently, tax loopholes that enable companies to shield money from the IRS by moving it to offshore havens cost the Treasury $150 billion every year. The beneficiaries of these loopholes are major corporations with international operations and the means to pursue esoteric tax strategies, but then these are the same companies with the highest CEO pay ratios (354:1). By closing even a portion of these loopholes, the government could easily and justifiably replace them with a tax credit based on the CEO pay ratio for the 3,687 companies traded publicly in the U.S. on regulated exchanges.

????If tax credits can be used to encourage investment and innovation, why should they not be used to promote better corporate governance and more hiring??