(14)-Chap-12微觀經(jīng)濟(jì)學(xué)課件

TheDesignofthe

TaxSystem

稅制的設(shè)計(jì)Chapter12“Inthisworldnothingiscertainbutdeathandtaxes.”

...BenjaminFranklin0204060801001789TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageAmerican’sincome.“在這個(gè)世界上除了死亡和稅收以外沒(méi)有什么事情是確定無(wú)疑的。”

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本.富蘭克林0204060801001789富蘭克林時(shí)代，一般美國(guó)人交納的稅約占美國(guó)人均收入的5％?！癐nthisworldnothingiscertainbutdeathandtaxes.”

...BenjaminFranklin0204060801001789TodayToday,taxesaccountforuptoathirdoftheaverageAmerican’sincome.“在這個(gè)世界上除了死亡和稅收以外沒(méi)有什么事情是確定無(wú)疑的?！?/p>

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本.富蘭克林0204060801001789Today今天，稅收占到一般美國(guó)人均收入的三分之一左右。GovernmentRevenueasaPercentageofGDP

政府收入占GDP的百分比稅收占GDP的百分比總計(jì)州與地方政府聯(lián)邦政府CentralGovernmentTaxRevenueasaPercentofGDP

中央政府稅收收入在GDP中的百分比(98/99)TheFederalGovernment

聯(lián)邦政府

TheU.S.federalgovernmentcollectsabouttwo-thirdsofthetaxesinoureconomy.美國(guó)聯(lián)邦政府收取了我們經(jīng)濟(jì)中約三分之二的稅收。TheFederalGovernment

聯(lián)邦政府Thelargestsourceofrevenueforthefederalgovernmentistheindividualincometax.聯(lián)邦政府最大的收入來(lái)源是個(gè)人所得稅。IndividualIncomeTaxes

個(gè)人所得稅Themarginaltaxrateisthetaxrateappliedtoeachadditionaldollarofincome.邊際稅率——

適用于收入每增加1美元的稅率。Higher-incomefamiliespayalargerpercentageoftheirincomeintaxes.高收入家庭收入中稅收的百分比高。FederalIncomeTaxRates:1999聯(lián)邦所得稅:1999TheFederal

Government

TheFederalGovernmentandTaxes

PayrollTaxes:

taxonthewagesthatafirmpaysitsworkers.SocialInsuranceTaxes:

taxesonwagesthatisearmarkedtopayforSocialSecurityandMedicare.ExciseTaxes:

taxesonspecificgoodslikegasoline,cigarettes,andalcoholicbeverages.聯(lián)邦政府

聯(lián)邦政府和稅收工薪稅:針對(duì)企業(yè)付給工人工資的稅。社會(huì)保障稅:這些稅的收入被用來(lái)支付社會(huì)保障和醫(yī)療保健。銷售稅:

針對(duì)某些特殊物品的稅，如汽油、香煙和酒精飲料。Table2ReceiptsoftheFederalGovernment:2001Copyright?2004South-Western聯(lián)邦政府的收入:2001ReceiptsoftheFederalGovernmentIndividualIncomeTax,50%

SocialInsuranceTax,35%

CorporateTax,8%

Other,8%聯(lián)邦政府的收入...個(gè)人所得稅,50%社會(huì)保障稅,35%公司所得稅,8%其他,8%FederalGovernmentSpendingGovernmentspendingincludestransferpaymentsandthepurchaseofpublicgoodsandservices.Transferpaymentsaregovernmentpaymentsnotmadeinexchangeforagoodoraservice.Transferpaymentsarethelargestofthegovernment’sexpenditures.

聯(lián)邦政府支出政府支出包括轉(zhuǎn)移支付和公共物品和勞務(wù)的購(gòu)買。轉(zhuǎn)移支付是政府不為了交換物品或勞務(wù)的支付。轉(zhuǎn)移支付是聯(lián)邦政府的最大支出項(xiàng)。FederalGovernmentSpending

聯(lián)邦政府支出ExpenseCategory:支出項(xiàng)目：SocialSecurity社會(huì)保障NationalDefense國(guó)防NetInterest凈利息IncomeSecurity收入保障Medicare醫(yī)療Health

保健Other其他TheFederalGovernmentBudgetSurplusA

budgetsurplus

isanexcessofgovernmentreceiptsovergovernmentspending.BudgetDeficitA

budgetdeficit

isanexcessofgovernmentspendingovergovernmentreceipts.聯(lián)邦政府預(yù)算盈余預(yù)算盈余——政府收入大于政府支出。預(yù)算赤字預(yù)算赤字——政府支出大于政府收入。Table4SpendingoftheFederalGovernment:2001Copyright?2004South-Western表4.聯(lián)邦政府支出:2001項(xiàng)目數(shù)量(10億美元)人均量（美元）支出中百分比％社會(huì)保障4331,51923國(guó)防3091,08417凈利息20672311收入保障27094714醫(yī)療21776112保健1736079其他25689814總計(jì)1,8646,540100FederalGovernmentSpending:2001

SocialSecurity,23%

Defense,17%

NetInterest,11%

Incomesecurity,14%

Medicare,12%

Health,9%

Other,14%,聯(lián)邦政府支出:2001社會(huì)保障,23%國(guó)防,17%凈利息,11%收入保障,14%醫(yī)療,12%保健,9%其他,14%,TheFederalGovernmentFinancialConditionsoftheFederalBudgetA

budgetdeficit

occurswhenthereisanexcessofgovernmentspendingovergovernmentreceipts.Governmentfinancesthedeficitbyborrowingfromthepublic.A

budgetsurplusoccurswhengovernmentreceiptsaregreaterthangovernmentspending.Abudgetsurplusmaybeusedtoreducethegovernment’soutstandingdebts.聯(lián)邦政府聯(lián)邦預(yù)算的財(cái)務(wù)狀況當(dāng)政府支出大于政府收入時(shí)，政府預(yù)算赤字。政府通過(guò)向公眾借款來(lái)為預(yù)算赤字籌款。當(dāng)政府收入大于政府支出時(shí)，政府預(yù)算盈余。預(yù)算盈余可以用來(lái)減少政府未清償?shù)膫鶆?wù)。StateandLocalGovernments

州與地方政府Stateandlocalgovernmentscollectabout40percentoftaxespaid.州和地方政府得到全部稅收的40％左右StateandLocalGovernmentReceipts

州與地方政府的收入SalesTaxes銷售稅PropertyTaxes財(cái)產(chǎn)稅IndividualIncomeTaxes

個(gè)人所得稅CorporateIncomeTaxes

公司所得稅Other其他

Taxes$Table5ReceiptsofStateandLocalGovernments:1999Copyright?2004South-Western表5.州與地方政府收入:1999StateandLocalGovernmentSpending

州與政府支出Education教育

PublicWelfare公共福利Highways高速公路Other其他Table6SpendingofStateandLocalGovernments:1999Copyright?2004South-Western表6.州與地方政府支出:1999項(xiàng)目金額(10億美元)人均金額（美元）支出中的百分比％教育4831,77634公共福利21980516高速公路933417其他6072,23243總計(jì)1,4025,154100TAXESANDEFFICIENCY

稅收與效率Policymakershavetwoobjectivesindesigningataxsystem...

在設(shè)計(jì)稅制時(shí)，決策者有兩個(gè)目標(biāo)…Efficiency

效率Equity

平等TaxesandEfficiencyOnetaxsystemismoreefficientthananotherifitraisesthesameamountofrevenueatasmallercosttotaxpayers.Anefficienttaxsystemisonethatimposesthesmallestdeadweightlossesandadministrativeburdenspossible.稅收和效率如果一種稅制以納稅人較低的成本籌集了等量收入，這種稅制就比另一種稅制更有效率。

一種有效率的稅制是引起無(wú)謂損失和管理負(fù)擔(dān)小的稅制。TAXESANDEFFICIENCY

稅收與效率TheCostofTaxestoTaxpayers

納稅人的稅收成本Thetaxpaymentitself

稅收本身Deadweightlosses

無(wú)謂損失Administrativeburdens

管理負(fù)擔(dān)DeadweightLossesofTaxationBecausetaxesdistortincentives,theyentaildeadweightlosses.Thedeadweightlossofataxisthereductionoftheeconomicwell-beingoftaxpayersinexcessoftheamountofrevenueraisedbythegovernment.稅收的無(wú)謂損失由于稅收扭曲了激勵(lì)，所以引起無(wú)謂損失。稅收的無(wú)謂損失是納稅人經(jīng)濟(jì)福利的減少大于政府籌集到的收入量。AdministrativeBurdensComplyingwithtaxlawscreatesadditionaldeadweightlosses.Taxpayersloseadditionaltimeand moneydocumenting,computing,andavoidingtaxesoverandabovetheactualtaxestheypay.Theadministrativeburdenofanytaxsystemispartoftheinefficiencyitcreates.

管理負(fù)擔(dān)遵守稅法會(huì)造成更多的無(wú)謂損失。

納稅人要花費(fèi)額外時(shí)間和金錢整理文件、計(jì)算應(yīng)納稅額和合理避稅。任何一種稅制的管理負(fù)擔(dān)是這一稅制造成無(wú)效率的部分原因。MarginalTaxRatesversusAverageTaxRates

邊際稅率與平均稅率Theaveragetaxrateistotaltaxespaiddividedbytotalincome.

平均稅率——支付的總稅收除以總收入。Themarginaltaxrateistheextrataxespaidonanadditionaldollarofincome.

邊際稅率——增加一美元收入需支付的額外稅收。Lump-SumTaxes定額稅Alump-sumtaxisataxthatisthesameamountforeveryperson,regardlessofearningsoranyactionsthatthepersonmighttake.無(wú)論收入如何，也無(wú)論每個(gè)人會(huì)采取什么行動(dòng)，每個(gè)人應(yīng)交納的稅是等量的。這種稅被稱為定額稅。TaxesandEquity稅收與平等Howshouldtheburdenoftaxesbedividedamongthepopulation?

應(yīng)該如何在人們中分配稅收負(fù)擔(dān)？Howdoweevaluatewhetherataxsystemisfair?

如何評(píng)價(jià)一種稅制是否公平？PrinciplesofTaxation稅收原則Benefitsprinciple

受益原則Ability-to-payprinciple

能力納稅原則$BenefitsPrincipleThebenefitsprincipleistheideathatpeopleshouldpaytaxesbasedonthebenefitstheyreceivefromgovernmentservices.Anexampleisagasolinetax:Taxrevenuesfromagasolinetaxareusedtofinanceourhighwaysystem.Peoplewhodrivethemostalsopaythemosttowardmaintainingroads.受益原則受益原則認(rèn)為，應(yīng)該根據(jù)人們從政府服務(wù)中得到的利益來(lái)納稅的思想。一個(gè)例子是汽油稅:汽油稅的收入用于修建和維修公路。誰(shuí)駕駛車輛行駛路程越長(zhǎng)，誰(shuí)為維護(hù)公路費(fèi)用支付的越多。Ability-to-PayPrincipleTheability-to-payprincipleistheideathattaxesshouldbeleviedonapersonaccordingtohowwellthatpersoncanshouldertheburden.Theability-to-payprincipleleadstotwocorollarynotionsofequity.VerticalequityHorizontalequity能力納稅原則能力納稅原則認(rèn)為，應(yīng)該根據(jù)一個(gè)人可以承受的負(fù)擔(dān)來(lái)對(duì)這個(gè)人征稅的思想。能力納稅得出了兩個(gè)平等觀念的推論：縱向平等橫向平等VerticalEquityVerticalequityistheideathattaxpayerswithagreaterabilitytopaytaxesshouldpaylargeramounts.Forexample,peoplewithhigherincomesshouldpaymorethanpeoplewithlowerincomes.

縱向平等縱向平等主張支付能力高的納稅人應(yīng)該交納更多稅收的思想。例如，收入高的人應(yīng)該比收入低的人交納更多的稅。VerticalEquityandAlternativeTaxSystemsAproportionaltaxisoneforwhichhigh-incomeandlow-incometaxpayerspaythesamefractionofincome.Aregressivetaxisoneforwhichhigh-incometaxpayerspayasmallerfractionoftheirincomethandolow-incometaxpayers.Aprogressivetaxisoneforwhichhigh-incometaxpayerspayalargerfractionoftheirincomethandolow-incometaxpayers.縱向平等和幾種稅制比例稅——高收入納稅人和低收入納稅人交納收入中相同比例的稅收。累退稅——高收入納稅人交納的稅收在收入中的比例低于低納稅人的稅收。累進(jìn)稅——高收入納稅人交納的稅收在收入中的比例高于低收入納稅人的稅收。HorizontalEquityHorizontalequityistheideathattaxpayerswithsimilarabilitiestopaytaxesshouldpaythesameamounts.

Forexample,twofamilieswiththesamenumberofdependentsandthesameincomelivingindifferentpartsofthecountryshouldpaythesamefederaltaxes.橫向平等橫向平等主張有相似支付能力的納稅人應(yīng)該交納等量稅收的思想。

例如，居住在不同地區(qū)但擁有相同數(shù)量的孩子和相同數(shù)量收入的納稅人應(yīng)該交納相同的聯(lián)邦稅。ThreeTaxSystems三種稅制Table8TheBurdenofFederalTaxesCopyright?2004South-Western表8.聯(lián)邦稅收負(fù)擔(dān)CASESTUDY:

HorizontalEquityandTheMarriageTaxMarriageaffectsthetaxliabilityofacoupleinthattaxlawtreatsamarriedcoupleasasingletaxpayer.Whenacouplegetsmarried,theystoppayingtaxesasindividualsandstartpayingtaxesasafamily.Ifeachhasasimilarincome,theirtotaltaxliabilityriseswhentheygetmarried.案例研究：橫向平等結(jié)婚稅因?yàn)槎惙ò岩粚?duì)已婚男女作為一個(gè)納稅人，結(jié)婚影響一對(duì)男女的稅收負(fù)擔(dān)。

當(dāng)一對(duì)男女結(jié)婚后，他們就不再作為個(gè)人納稅，并開(kāi)始作為一個(gè)家庭納稅。

如果這個(gè)男人和女人有相似的收入，他們的總稅收負(fù)擔(dān)就在結(jié)婚時(shí)增加。TaxIncidenceandTaxEquityThedifficultyinformulatingtaxpolicyisbalancingtheoftenconflictinggoalsofefficiencyandequity.Thestudyofwhobearstheburdenoftaxesiscentraltoevaluatingtaxequity.Thisstudyiscalledtaxincidence.稅收歸宿與稅收平等制定稅收政策的難點(diǎn)就在于平衡常常相互沖突的效率和平等目標(biāo)。研究誰(shuí)承擔(dān)稅收負(fù)擔(dān)是評(píng)價(jià)稅收平等的中心。這項(xiàng)研究被稱為稅收歸宿。FlypaperTheoryofTaxIncidence

稅收歸宿的粘蠅紙理論Accordingtotheflypapertheory,theburdenofatax,likeaflyonflypaper,stickswhereveritfirstlands.根據(jù)粘蠅紙理論，稅收負(fù)擔(dān)就像粘蠅紙上的蒼蠅，被粘在它首先落地的地方。TheFlatTax單一稅率稅FirstproposedbyeconomistRobertHallinthe1980s.

首先由經(jīng)濟(jì)學(xué)家羅伯特.霍爾在80年代提出。Proposedasanalternativetothecurrenttaxsystem.

被建議代替現(xiàn)行的稅制。Asingle,lowtaxratewouldapplytoallincomeintheeconomy.

單一的低稅率適用于經(jīng)濟(jì)中所有的收入水平。ProposedBenefitsoftheFlatTaxTheflattaxwouldeliminatemanyofthedeductionsallowedunderthecurrentincometaxtherebybroadeningthetaxbaseandreducingmarginaltaxratesformostpeople.Becausetheflattaxissimple,theadministrativeburdenoftaxationwouldbegreatlyreduced.支持者認(rèn)為單一稅率稅的好處單一稅率稅將取消現(xiàn)行所得稅下允許的許多稅收減免，因此擴(kuò)大稅基，降低大多數(shù)人面臨的邊際稅率。由于單一稅率稅如此簡(jiǎn)單，所以稅收的管理負(fù)擔(dān)將大大降低。ProposedBenefitsoftheFlatTaxBecausealltaxpayerswouldbefacedwiththesamemarginaltaxrate,thetaxcouldbecollectedatthesourceofincome.Theflattaxwouldreplaceboththepersonalandcorporateincometaxesandwouldeliminatethecurrentdoubletaxationofcorporateprofits.Theflattaxcouldincreasetheincentivetosave.支持者認(rèn)為單一稅率稅的好處由于所有納稅人都將面臨相同的邊際稅率，所以可以按收入來(lái)源而不是按得到收入的人來(lái)收稅。單一稅率稅將取代個(gè)人所得稅和公司所得稅，并消除目前對(duì)公司利潤(rùn)的雙重征稅。單一稅率稅能提高對(duì)儲(chǔ)蓄的激勵(lì)。SummaryTheU