有证据表明，某些税收政策改变会引起突发性资本外流，因此政府不愿提高所得税率 — — 自20世纪70年代末以来，所得税率显著下降 — — 也不愿对股息和利息收入征税，以防资本外逃。
With evidence of sudden capital outflows in response to certain tax-policy changes, governments are reluctant to raise income-tax rates – which have fallen sharply since the late 1970’s – or to tax dividend and interest income, for fear of capital flight.