两党在税务方向上明显收敛：共和党延续扩大与延长减税福利的路线，民主党则改以更大规模的「不课税」讯息回应选民压力，虽仍各有不同方法，但都在扩大免税人数。特朗普时代的《One Big Beautiful Bill》延长了到期减税并新增多项优惠，包括免征小费所得税，未来十年估计代价为数兆美元，同时削减了约2.5万名国税局员工，增加高收入者逃税空间。
民主党提出的预算方向同样集中在减税：科里·布克主张把单身者标准扣除额提高到37,500美元、夫妻7.5万美元，并以收入抵免补助低收入者，但独立机构仍估算其十年总成本达5000至7000亿美元，而更高税率未能完全抵销。克里斯·凡霍伦将单身4.6万美元、夫妻9.2万美元以下免缴所得税、对超过100万美元者加征较高附加税，做法更接近收支平衡，但其1.5兆美元级别的渐进增税也留下与医疗、粮食补贴回补等支出冲突的财政空间问题。
民意端反映出深层反税情绪：英国《经济学人》与YouGov的调查显示约三分之二民众支持布克方案核心内容，盖洛普也显示认为税负公平者比例接近1997年以来最低，仅在克林顿末期出现相近状况。各收入层约六成受访者都觉得自己「缴太多税」，各州与地方也在加速推进减税与资产保护措施，像退休者房地产税豁免或针对50万美元以上资产征2%财富税，这种潮流在赤字与债务上升下仍可能放大长期风险。
Tax politics in the U.S. is converging across parties: Republicans are extending and enlarging Trump-era tax cuts, while Democrats are increasingly competing with broad anti-tax messaging, so both sides are moving toward more people owing no income tax though by different mechanisms. The One Big Beautiful Bill kept expiring cuts in place and added giveaways—including the popular ban on taxing tips—with estimated federal costs in the several-trillion-dollar range over a decade, while about 25,000 IRS positions were cut, easing enforcement by higher earners.
Democrats’ new direction is also tax-focused: Cory Booker would more than double the standard deduction to $37,500 for singles and $75,000 for couples and add targeted credits, yet independent scoring still puts the bill at $5–7 trillion over ten years despite higher top rates intended to help pay. Chris Van Hollen’s plan similarly phases in relief by exempting singles under $46,000 and couples under $92,000, then recovering revenue with surtaxes above $1 million in income, making it closer to deficit-neutral but still forcing sharp trade-offs if Democrats gain full power in 2028.
Public acceptance is strongly in favor of tax cuts: about two-thirds support Booker-style core components, and Gallup says the share who think taxes are fair is near a record low, with a comparable trough only at the end of the Clinton era. Around 60% of Americans in every income bracket now say they pay too much tax, while states and localities push new exemptions and tax cuts, making a fiscal environment of large deficits and rising debt increasingly vulnerable to politically popular but potentially dangerous nationwide tax revolt.
Source: A tax revolt is under way in America
Subtitle: Republicans and Democrats alike want to take an axe to taxes
Dateline: 4月 16, 2026 05:30 上午 | Washington, DC