Question

请教专业英语翻译人士，帮我翻译一下

Furthermore, political decisions are typically taken on the basis of the distributional consequences — which groups will be advantaged — rather than the overall welfare of society. Costs are not necessarily assessed against the marginal benefits. A recent substantial increase in the subsidy to tertiary students was arguably driven more by advantaging a particular group than by enhancing the social return from public investment in education.

McLeod Tax Review made a strong case, based on first principles, for the taxation of imputed rents on owner-occupied housing and for the taxation of capital gains [The Treasury 2001]. However, the government of the day [doubtless after hearing the initial public clamouring] declined to pursue either option. But, presumably, we should not classify that as a failure.

Answer 1

此外，政治决策的颁布通常是基于分配结果——什么人群将优先受益——而非社会的整体福利。成本不一定是对边际效益评估。最近的大幅度增加大专学生的补贴（的决策）饱受争议的推进着。（此项决策）通过使特定人群优先获易，而不是通过在教育方面的公共投资来获得更多的社会收益。
回顾麦克里德留下的令人记忆深刻的税务案件，基于第一原则，对于来自自有房屋的租金的税金和税务资本收益[财政部2001]。然而，如今的政府（在听到公众最初的疾呼后便毫无疑问）拒绝执行其中任一选项。但是，按此推断，我们不应该把那视为一个失败。

Answer 2

此外，政治决策，通常采取的基础是分配结果 - 这组将是得天独厚的 - 而不是社会的整体福利。成本不一定是对的边际效益评估。最近在补贴大幅增加大专学生可以说是一个特定群体，而不是通过加强在教育方面的公共投资的回报社会。
税检讨麦克劳德提出了强烈的情况下，根据第一原则，自住住房的估算租金和资本利得税的征税[财政部2001年]。
然而，无疑这是闻讯后首次公开叫嚣政府，拒绝选择任一选项。
但是，据推测，我们不应该归类为一个失败。