自愿传统 vs. 法律权利: 自吉米·卡特以来,美国总统通常会自愿公开其报税表以建立公众信任,但从法律上讲,他们有权享有隐私,国税局(IRS)也被禁止公开这些资料。
利益冲突的缓解: 公开的报税表(例如唐纳德·特朗普最终公布的 2015–2020 年报税表)让公众能够判断总统是否利用职权增加个人财富。
“尼克松规则”: 正如前总统尼克松所说:“人民必须知道他们的总统是不是个骗子。”这强调了透明度在维持公众信任中的重要作用。
立法行动: 例如《2021 年人民法案》(For the People Act of 2021)等立法提案,要求总统、副总统及候选人公开数年的报税表。
现行规定: 总统已经被要求提交年度财务报告,这些报告由 OpenSecrets 公开展示,披露资产、收入类型以及超过特定门槛的负债。
目前,公开税表仍是一种政治惯例,而非法律要求,但它通常被视为政府透明度的重要组成部分。
Voluntary Tradition vs. Legal Rights: While, since Jimmy Carter, presidents voluntarily released their returns to build trust, they are legally entitled to privacy, and the IRS is barred from releasing them.
Conflict of Interest Mitigation: Public returns, such as the ones eventually released by Donald Trump covering 2015-2020, allow citizens to see if a president is using the office to increase personal wealth.
The "Nixon Rule": As former President Nixon stated, "People have got to know whether or not their president is a crook," highlighting the role of transparency in maintaining public trust.
Legislative Action: Legislation, such as the For the People Act of 2021, has been proposed to require the public disclosure of several years of tax returns for presidents, vice presidents, and candidates.
Existing Regulations: The President is already required to file annual financial reports, which are handled by OpenSecrets for public viewing. These disclose assets, income types, and liabilities above certain thresholds.
Currently, public tax disclosure is a political norm rather than a legal requirement, though it is often considered a critical component of government transparency.