DAY3: 在家辦公盛行對徵稅的影響|看新聞學英語

According to a Manhattan Institute poll, more than half of high-earning New Yorkers are working entirely from home and 44% are considering leaving the city. Ned Lamont, Connecticut’s governor, has said 「the old idea of the commuter going into New York City five days a week may be an idea that’s behind us.」 

根據曼哈頓研究所的一項民意調查，紐約市超過半數高收入人群完全在家工作，其中44% 正在考慮離開這座城市。康乃狄克州州長內德 · 拉蒙特說，「每周五天去紐約市上下班的想法可能過時了。」

It does seem unlikely that the tens of thousands who commute from Mr Lamont’s state will continue to do so, or indeed the 400,000 that commute to the Big Apple from New Jersey. The region’s governors have worked well together to tackle the pandemic, but the cordialness may soon end over taxes.

從拉蒙特先生所在州通勤的成千上萬人，或者從新澤西州通勤到紐約的40萬人，似乎的確不大可能繼續這樣做。該地區的州長們在應對新冠疫情方面合作良好，但這股熱情可能很快就會被稅收澆滅。

When people from neighboring New Jersey and Connecticut commute to New York to work for a New York-based employer, they must pay New York tax on the related earned income. 

當人們從鄰近的新澤西州和康乃狄克州通勤到紐約，為身處紐約的僱主工作時，他們的工作所得薪酬必須向紐約州繳稅。

Even those who work from home must pay New York taxes, according to the state’s 「convenience of the employer」 rule—unless the employee is working outside New York by necessity. 

根據紐約州的「僱主便利」規定，即使是在家工作的人也必須繳納紐約州的稅——除非僱員有在紐約之外的地區工作的必要。

Taxpayers and neighboring states are looking closely at this loophole, as a deadly epidemic probably counts.

納稅人和鄰近的州正在密切關注這個稅收漏洞，因為在疫情之下，這事關重大。

On December 22nd Connecticut and New Jersey filed briefs to the Supreme Court to consider a case which challenges a state’s ability to tax non-residents』 income while they are working remotely. 

12月22日，康乃狄克州和新澤西州向最高法院提交了訴狀，要求審理一起案件，質疑州政府對遠程工作的非當地居民的收入徵稅的權力。

New Hampshire filed suit against Massachusetts in October over taxing New Hampshire residents who are working remotely. 

去年10月，新罕布夏州就「 向遠程工作的新罕布夏州居民徵稅 」一事，對麻薩諸塞州提起訴訟。

「We are hopeful that the Supreme Court will hold that states do not have the constitutional authority to tax individuals who neither live nor work there,」 said Phil Murphy, New Jersey’s governor. This could cost New York billions, says Scott Roberti of Ernst & Young, an accounting firm.

新澤西州州長菲爾•墨菲表示: 「我們希望，最高法院將裁定，各州沒有憲法權力向既不在那裡生活也不在那裡工作的個人徵稅。」。會計事務所安永會計師事務所的斯科特 · 羅伯蒂說，這可能會讓紐約損失數十億美元。

This is not the only threat to the city’s finances. Firms have considered leaving the city before, but employees are now less resistant to moving, says Kathryn Wylde of Partnership for New York City, an industry group. 「They』ve been working remotely for ten months and they』ve adjusted to that idea.」 

紐約市財政面對的威脅不止如此。行業組織紐約市夥伴關係的凱薩琳 · 威爾德說，公司曾考慮過離開這座城市，但現在員工對搬家的牴觸減少了。「他們已經遠程工作了10個月，現在已經適應了這個做法。

Goldman Sachs is mulling moving its asset managers to Florida. Elliott Management plans to move its headquarters from midtown Manhattan to West Palm Beach. Blackstone, a private-equity firm, and Citadel, a hedge fund, are also opening offices in Florida, which has no state income tax.

」高盛(Goldman Sachs)正考慮將其資產管理公司遷往佛羅裡達州。埃利奧特管理公司(Elliott Management)計劃將其總部從曼哈頓中城搬到西棕櫚灘。私募股權投資公司黑石集團(Blackstone)和對衝基金 Citadel 也在佛羅裡達州開設了辦事處，這裡不徵收州所得稅。

Companies are also watching the progression of the Billionaire Mark to Market Tax Act, which would treat unrealized capital gains on billionaires』 assets as taxable income. 

企業也在關注億萬富翁按市值計稅法案的進展，該法案將億萬富翁資產中未結算的資本收益視為應納稅收入。

Andrew Cuomo, New York’s Democratic governor, has said he would veto any soak-the-rich legislation, because it would drive out wealthy, mobile residents, though that would bring a fight with the party’s progressive wing. 

紐約州民主黨州長長安德魯·庫默曾表示，他將否決任何對富人施壓的立法，因為這會趕走富有的流動居民，就算這樣會與民主黨內較激進的派別發生衝突，他也會堅持這麼做。

It would not take too many moving trucks for the city to feel the loss in revenue, says Michael Hendrix, also of the Manhattan Institute. A 5% loss of New Yorkers making a mere six figures would result in an annual loss of $933m in revenue—roughly the amount allocated for the city’s health department.

同樣來自曼哈頓研究所的麥可 · 亨德裡克斯說，不需要太多的搬家卡車，紐約市就能感受到收入的損失。僅是年收入6位數的紐約人減少5% ，紐約市每年都將損失9.33億美元的收入——大致相當於分給紐約市衛生部門的預算總額。

素材來源：飢餓英語

《經濟學人》USA Edition, Jan. 2nd-8th 2021