原标题：经济学人 | 全球富豪为何热衷于移民意大利？
背景介绍：
有钱人的世界我们不懂，但是我们知道很多有钱人都爱移民到发达国家。而据调查机构新世界财富的一份调查报告显示，意大利是最受全球富豪青睐的移民目的地之一。作为欧洲历史古国，罗马帝国的发祥地，意大利在欧洲社会、政治、经济及军事上均具有重要影响力。同时在文化、科学、医疗卫生、教育、艺术、时尚、美食、建筑、音乐等方面占有不可或缺的重要地位。那么，究竟是什么原因使得全球富豪热衷于移民意大利？
A flat-tax scheme is luring the wealthy to Italy
定额税制正在吸引外国富豪前往意大利
Many are Britons fleeing Brexit
其中许多是逃离脱欧的英国人
啊，意大利！“这个国家就好比世界的学校和游乐场，”正如E.M.福斯特笔下的角色对意大利城市的描述：这里到处都是伟大的西方艺术和建筑、迷人的风景、美味的食物和阳光明媚的天气。这是多么宜居的一个地方——但说起税收，就不那么美好了，最低收入者需要缴纳23%的税，税率随收入逐级提高，超过75,000欧元（约合89,000美元）的部分需要缴纳43%的税。
But a small number of very rich people—ultra-high-net-worth individuals, in the jargon of private offices and estate agents—are living the Italian dream while paying what, for them, are modest taxes. Several hundred belong to a scheme in which they pay an annual €100,000, plus €25,000 for each member of their family.
但就少数非常富有的人（用私营工作者和房地产经纪人的行话来说，即超高净值人士）而言，他们不仅享受着意大利这一梦幻国度，同时也只需缴纳较低的税额。这是一项参与者达几百人的税收计划，他们每年缴税10万欧元，外加每位家庭成员的2.5万欧元。
The flat rates, which apply only to non-Italian income, are valid for 15 years. After that, unless the programme is renewed, its beneficiaries will become subject to Italy’s normal regime. Cristiano Ronaldo, a Portuguese football star, is said to be among those who have made use of the scheme. In 2018, the year after it came into force, he surprised the footballing world by transferring to an Italian side, Juventus.
这种定额税率仅适用于非意大利境内收入，该计划有效期为15年。15年后，如果计划未能延期，其受益者将要按照意大利的正常税率缴纳税额了。葡萄牙足球明星克里斯蒂亚诺·罗纳尔多据说也是该计划的参与者之一。2018年，即该计划生效的一年后，他转会到意大利的尤文图斯俱乐部，这一消息震惊了整个足坛。
Introduced by Matteo Renzi’s centre-left administration, the programme is one of several southern European ploys to lure wealthy foreigners. Some have proved intensely controversial. On October 20th, the European Commission opened infringement procedures against Cyprus and Malta over their investor citizenship schemes, after two Cypriot parliamentarians were filmed agreeing to the issue of a passport for a fictitious Chinese person with a money-laundering conviction.
该计划是由马泰奥·伦齐的中左翼政府推出的，是南欧各国吸引外国富豪的策略之一。事实证明，其中一些是极具争议的。10月20日，欧盟委员会就塞浦路斯和马耳他的投资移民计划启动了侵权调查程序，这是因为此前有人拍到两名塞浦路斯议员同意为一名犯有洗钱罪的伪造身份的中国人签发护照。
Last year Greece brought in a scheme which, like Italy’s, involves a €100,000 flat tax, but requires applicants to invest €500,000 in Greek assets and spend half the year in the country. Portugal cast its net wider with a ten-year tax holiday on foreign-sourced income aimed at luring retired people. But after protests from some in the EU the government tightened the rules this year, making the unearned income of new arrivals subject to a 10% levy.
去年，希腊出台了一项与意大利类似的计划，该计划涉及10万欧元的定额税，但要求申请者投资50万欧元于希腊资产，并且要在该国居住超过半年。为了吸引退休人员，葡萄牙扩大了免征税范围，就境外收入实行了为期十年的免税期。但在一些欧盟国家提出抗议后，葡萄牙政府今年收紧了规定，对新移民的非劳动收入征收10%的税。
Italy also runs programmes for the less well-heeled: incentives to lure back highly qualified Italian expatriates and a 7% tax over six years on the pension and investment income of foreigners who settle in the poorer south of the country in towns of fewer than 20,000 inhabitants.
意大利还为没那么富裕的人制定了一些计划：鼓励高素质意大利侨民回国，针对在意大利南部人口不足2万的贫穷城镇定居的外国人，养老金和投资收入在6年内仅征收7%的税。
“The flat-tax scheme is not just an isolated measure, but part of a trend,” says Giulia Cipollini of Withers Studio Legale, a law firm in Milan. In 2019 Italy approved 421 flat-tax applications, against 264 the previous year. “Britain is the jurisdiction from which the largest number of people have relocated,” she says.
米兰威瑟斯律师事务所的茱莉亚·西波利尼说：“定额税制不仅仅是一项孤立的举措，也是一种趋势。” 2019年，意大利批准了421份定额税申请，而前一年为264份。她说：“来自英国的申请者最多。”
Some are Britons fleeing Brexit. Others are citizens of third countries who had been enrolled in Britain’s “non-dom” scheme. Savouring an insalata caprese in a posh restaurant in rural Tuscany, a French citizen cited one of the Italian scheme’s lesser-known provisions: exemption from gift and inheritance taxes. “That, for most of us, is the reason for switching,” he says.
其中一些是为了逃离脱欧的英国人。还有一些是参加了英国“非本地”计划的第三国公民。在意大利托斯卡纳郊区的一家豪华餐厅，一位法国公民一边品尝着一份意式沙拉，一边谈到了意大利这项计划中鲜为人知的条款：免除赠予税和遗产税。他说：“对我们大多数人来说，这才是移民意大利的真正原因。”
Whether he and others like him will benefit Italy in the long run will depend on how much of their wealth trickles down to the rest of the population. But they are already having an effect: booking private jets for long weekends in Sicily, mooring their super-yachts in Italian marinas, restoring Florentine palazzi to their former glory and hosting inspirational events for young entrepreneurs. As an Italian proverb has it, amor fa molto; il denaro fa tutto —love does much; money does everything.
从长远来看，这位法国人以及像他这样的人是否有益于意大利，将取决于他们的财富有多少能惠及其他人。但他们已经产生了影响：预订私人飞机在西西里度过长假，把他们的超级游艇停泊在意大利的码头上，恢复佛罗伦萨帕拉齐昔日的辉煌，为年轻企业家举办激动人心的活动。正如一句意大利谚语所言， amor fa molto; il denaro fa tutto （有爱者事多成；有钱者事竟成）。
(红色标注词为重难点词汇)
本文翻译：Vinnie
校核：Vinnie
编辑：Vinnie
小编说
作为欧洲民族及文化的摇篮，意大利不仅有着深厚的文化底蕴和宜居的气候，还有着高度发达的经济和优越完善的福利制度。但除了这些条件外，真正吸引全球 各国的富豪们移民意大利的 最重要的原因或许是其极具优惠的税收政策。
重难点词汇：
ravishing [ˈrævɪʃɪŋ] adj. 引人入胜的；令人陶醉的
jargon[ˈdʒɑːrɡən] n. 行话；术语
infringement [ɪnˈfrɪndʒmənt] n. 侵犯；违反
expatriate [ˌeksˈpeɪtriət] v. 移居国外；流放 n. 侨民
jurisdiction [ˌdʒʊrɪsˈdɪkʃn] n. 司法权；管辖权
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