Some feel it is inadequate, quoting problems such as the tax disincentive to work while receiving the pension.

有些人援引诸如这会对养老金领取人继续工作构成一种税务抑制因素而称这个标准不够充分。

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High marginal tax rates may act as a disincentive to working longer hours.

边际税率过高也许会抑制加班时间。

《柯林斯英汉双解大词典》

That implicit marginal tax rate of 23 percent is a significant disincentive.

毫无疑问，23%的边缘税率是一个重大的抑制因素。

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In fact, I am virtually certain that current low tax rates are a disincentive to economic growth and risk taking.

FORBES: How I Know Higher Taxes Would Be Good For The Economy

However, higher tax rates create a disincentive to work and invest.

FORBES: The Path To Tax Reform: Cutting Taxes For Those Who Pay For Them

In this case, low tax rates are creating a disincentive to take on investment risk and is allowing my friend to play golf rather than return to the work force.

FORBES: How I Know Higher Taxes Would Be Good For The Economy