News Express: UM scholar gives talk on racial disparities in the US tax system
新聞快訊：澳大學者談美國稅制中的種族差異
吳永紅
Wu Yonghong
澳大學者談美國稅制中的種族差異
澳門大學今（27）日舉行“澳門大學發展基金會傑出學人講座”，由澳門大學發展基金會政府與公共行政學傑出學人教授、社會科學學院政府與行政學系系主任吳永紅以“稅制與種族：美國個人所得稅負擔的實證研究＂為題發表演說，透過實證分析揭示美國稅制中的結構性不平等。
澳大副校長許敬文致辭時表示，吳永紅於清華大學先後取得學士及碩士學位，並於美國雪城大學取得博士學位，於2024年加入澳大。其主要研究領域涵蓋政府預算與財政、財政政策制定及科技政策，曾於《政策分析與管理雜誌》、《城市事務評論》、《研究政策》、《公共財政評論》、《公共預算與財政》等不同領域的知名期刊發表學術論文。
講座上，吳永紅闡述了美國所得稅制度中不平等的核心在於收入結構性差異：少數族裔收入來源極度依賴薪資所得，而此類收入的實際稅率通常高於白人納稅人較易獲得的資本利得等投資性收入。他指出，雖然現行的“收入所得稅抵免”、“兒童稅收抵免”等政策發揮一定緩解作用，但現行制度仍無法根本解決種族間稅負不平等的問題。據實證研究結果，吳永紅提出三項具體政策建議：擴大關鍵稅收抵免的適用範圍與金額、建立針對弱勢社群的稅務教育與輔導體系，以及重新審視現行對資產性收入的稅制優惠。
問答及交流環節由澳大社會科學學院政府與行政學系講座教授潘維主持，吳永紅與參與者交流互動，討論氣氛熱烈。
欲瀏覽官網版可登入以下連結:
https://www.um.edu.mo/zh-hant/news-and-press-releases/press-release/detail/62739/
UM scholar gives talk on racial disparities in the US tax system
The University of Macau (UM) held a University of Macau Development Foundation Professorial Fellowship Lecture today (27 November). Wu Yonghong, University of Macau Development Foundation Professorial Fellow of Government and Public Administration and head of the Department of Government and Public Administration in the Faculty of Social Sciences, delivered a lecture titled ‘The Color of Taxation: An Empirical Analysis of Income Tax Burden in the US’, where he used empirical evidence to reveal structural inequalities in the US tax system.
UM Vice Rector Michael Hui introduced Prof Wu. During the lecture, Prof Wu explained that racial tax inequality in the US stems from structural income differences. Although measures such as the Earned Income Tax Credit and Child Tax Credit offer some relief, they remain insufficient. He recommended expanding key tax credits, improving tax education for disadvantaged groups, and reassessing tax incentives tied to asset income.
To read the news on UM’s official website, please visit the following link:
https://www.um.edu.mo/news-and-press-releases/press-release/detail/62739/