Rates on corporate and capital income followed suit.

企业税与资本收入的税率也是如此。

Background: Capital Income, Wealth, and Saving Behavior.

背景：资本利得，财富，及储蓄行为。

Tax rates on capital income should therefore be low or even zero.

因此，资本收入的税率应当很低，甚至为零。

Family income consists of labor income, capital income and transferred income.

职工家庭收入由劳动收入、资本收入及转移收入三部分构成。

Changes in taxes on capital income also generate bigger responses than changes on Labour income.

与劳动收入税率相比，资本收益税率的变动会引起更大的反应。