臥底經濟學家

Why the UK’s biscuit tax leaves a bad taste in the mouth
英國的餅乾稅爲何讓人如此迷惑?

A quandary over whether a flapjack is a cake or a muesli bar reveals an unseriousness at the heart of the UK’s tax system
關於燕麥餅是蛋糕還是麥片的爭論揭示了英國稅收制度核心的不嚴肅性。

Earlier this year, two distinguished gentlemen, Judge Hyde and his adviser Julian Stafford, sampled a mineral-enriched flapjack — alas, a year past its sell-by date — and pondered its qualities. (Flapjacks are slabs of oats stuck together with a glue made of butter, sugar and syrup.) The question: was this unconventional flapjack, designed as a pre-exercise snack, “of a standard to be served to guests as a treat with afternoon tea”?

今年早些時候,海德法官(Judge Hyde)和他的顧問朱利安•斯塔福德(Julian Stafford)兩位傑出的紳士品嚐了一塊過期一年的富含礦物質的燕麥餅(flapjack),並對其品質進行了深思。燕麥餅是由燕麥片用黃油、糖和糖漿粘合在一起的。問題是:這款設計爲運動前零食的非傳統燕麥餅,是否「達到了作爲下午茶款待客人的標準」?

您已閱讀8%(602字),剩餘92%(7164字)包含更多重要資訊,訂閱以繼續探索完整內容,並享受更多專屬服務。
版權聲明:本文版權歸FT中文網所有,未經允許任何單位或個人不得轉載,複製或以任何其他方式使用本文全部或部分,侵權必究。
設置字型大小×
最小
較小
默認
較大
最大
分享×