美国拟对大学捐赠基金分级征税，美媒：将加剧美高校财政困境

Core Viewpoint - The proposed tiered tax on university endowments by Republican members of the U.S. House Ways and Means Committee is expected to exacerbate the financial difficulties faced by American higher education institutions, particularly elite universities with substantial endowments [1][2] Group 1: Tax Proposal Details - The new proposal introduces a tiered tax structure for university endowments based on the per-student endowment amount, with rates increasing from 1.4% for endowments between $500,000 and $750,000 per student to 21% for those exceeding $2 million [1] - The current tax policy applies a flat rate of 1.4% on investment income for universities with more than 500 students and an endowment exceeding $500,000 per student [1] Group 2: Impact on Elite Universities - The proposed tax increase primarily targets the wealthiest institutions, such as Harvard, Yale, and Stanford, which possess endowments in the hundreds of billions, and are already facing cuts in federal research funding [2] - The majority of universities attended by students do not possess significant endowments, indicating that the tax will mainly affect a small number of elite institutions [2] Group 3: Reactions and Implications - The American Council on Education criticized the proposal, stating it complicates funding for students and represents a detrimental policy shift [2]