President Barack Obama, in a populist gesture designed to appeal to voters, will propose a "Buffett Tax" on people making more than $1 million a year as part of his deficit¹ recommendations to Congress on Monday.

美国总统贝拉克·奥巴马将于本周一向国会提出减赤计划，其中建议向年收入超过百万美元的富人征收“巴菲特税”。奥巴马一向以平民姿态现身，以博得选民喜爱。

Such a proposal, among suggestions to a congressional Super Committee expected to seek up to $3 trillion in deficit savings² over 10 years, would appeal to his Democratic base ahead of the 2012 election but likely not raise much in revenues（收益） .

White House Communications Director Dan Pfeiffer said in a tweet on Saturday the tax would act as "a kind of AMT" (Alternative Minimum Tax) aimed at ensuring millionaires pay at least as much tax as middle-class families.

The "Buffett Tax" refers to billionaire investor⁴ Warren Buffett, who wrote earlier this year that rich people like him often pay less in tax than those who work for them due to loopholes（漏洞，枪眼） in the taxcode, and can afford to pay more.

Obama will lay out his recommendations in White House Rose Garden remarks at 10.30 am on Monday and is expected to urge steps to raise tax revenue as well as cuts in spending.

But Congress is at liberty to ignore his suggestions and Republicans, who control the House of Representatives, have said that they will not agree to tax hikes.

The super committee of six Democrat³ and six Republican lawmakers must find at least $1.2 trillion in deficit savings before the end of the year to avoid painful automatic cuts, and is mandated⁵ to seek savings of up to $1.5 trillion.

These savings are on top of $917 billion in deficit reduction agreed in an August deal to raise the debt limit and Obama wants it to go further.

He has separately urged it to consider $450 billion in tax increases on top of this goal to pay for a jobs bill that he unveiled earlier this month.

The Buffett Tax could help energize⁶ Obama's base by highlighting a feature of the tax code that allows the super rich to pay lower rates of tax than less wealthy Americans because the bulk of their income is capital gains, dividends⁷ and the 'carried interest' earnings⁸ of hedge fund managers.

This is taxed at 15 percent, compared to rates of 10 to 35 percent on straightforward⁹（简单的，坦率的） income.