(14)-Chap-12微觀經(jīng)濟學課件

TheDesignofthe

TaxSystem

稅制的設計Chapter12“Inthisworldnothingiscertainbutdeathandtaxes.”

...BenjaminFranklin0204060801001789TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageAmerican’sincome.“在這個世界上除了死亡和稅收以外沒有什么事情是確定無疑的?！?/p>

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

...BenjaminFranklin0204060801001789TodayToday,taxesaccountforuptoathirdoftheaverageAmerican’sincome.“在這個世界上除了死亡和稅收以外沒有什么事情是確定無疑的。”

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本.富蘭克林0204060801001789Today今天，稅收占到一般美國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.美國聯(lián)邦政府收取了我們經(jīng)濟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源是個人所得稅。IndividualIncomeTaxes

個人所得稅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:針對企業(yè)付給工人工資的稅。社會保障稅:這些稅的收入被用來支付社會保障和醫(yī)療保健。銷售稅:

針對某些特殊物品的稅，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...個人所得稅,50%社會保障稅,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移支付和公共物品和勞務的購買。轉移支付是政府不為了交換物品或勞務的支付。轉移支付是聯(lián)邦政府的最大支出項。FederalGovernmentSpending

聯(lián)邦政府支出ExpenseCategory:支出項目：SocialSecurity社會保障NationalDefense國防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)邦政府預算盈余預算盈余——政府收入大于政府支出。預算赤字預算赤字——政府支出大于政府收入。Table4SpendingoftheFederalGovernment:2001Copyright?2004South-Western表4.聯(lián)邦政府支出:2001項目數(shù)量(10億美元)人均量（美元）支出中百分比％社會保障4331,51923國防3091,08417凈利息20672311收入保障27094714醫(yī)療21776112保健1736079其他25689814總計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社會保障,23%國防,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)邦預算的財務狀況當政府支出大于政府收入時，政府預算赤字。政府通過向公眾借款來為預算赤字籌款。當政府收入大于政府支出時，政府預算盈余。預算盈余可以用來減少政府未清償?shù)膫鶆?。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財產(chǎn)稅IndividualIncomeTaxes

個人所得稅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1,4025,154100TAXESANDEFFICIENCY

稅收與效率Policymakershavetwoobjectivesindesigningataxsystem...

在設計稅制時，決策者有兩個目標…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謂損失和管理負擔小的稅制。TAXESANDEFFICIENCY

稅收與效率TheCostofTaxestoTaxpayers

納稅人的稅收成本Thetaxpaymentitself

稅收本身Deadweightlosses

無謂損失Administrativeburdens

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

管理負擔遵守稅法會造成更多的無謂損失。

納稅人要花費額外時間和金錢整理文件、計算應納稅額和合理避稅。任何一種稅制的管理負擔是這一稅制造成無效率的部分原因。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.無論收入如何，也無論每個人會采取什么行動，每個人應交納的稅是等量的。這種稅被稱為定額稅。TaxesandEquity稅收與平等Howshouldtheburdenoftaxesbedividedamongthepopulation?

應該如何在人們中分配稅收負擔？Howdoweevaluatewhetherataxsystemisfair?

如何評價一種稅制是否公平？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為，應該根據(jù)人們從政府服務中得到的利益來納稅的思想。一個例子是汽油稅:汽油稅的收入用于修建和維修公路。誰駕駛車輛行駛路程越長，誰為維護公路費用支付的越多。Ability-to-PayPrincipleTheability-to-payprincipleistheideathattaxesshouldbeleviedonapersonaccordingtohowwellthatpersoncanshouldertheburden.Theability-to-payprincipleleadstotwocorollarynotionsofequity.VerticalequityHorizontalequity能力納稅原則能力納稅原則認為，應該根據(jù)一個人可以承受的負擔來對這個人征稅的思想。能力納稅得出了兩個平等觀念的推論：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該交納更多稅收的思想。例如，收入高的人應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)邦稅收負擔CASESTUDY:

HorizontalEquityandTheMarriageTaxMarriageaffectsthetaxliabilityofacoupleinthattaxlawtreatsamarriedcoupleasasingletaxpayer.Whenacouplegetsmarried,theystoppayingtaxesasindividualsandstartpayingtaxesasafamily.Ifeachhasasimilarincome,theirtotaltaxliabilityriseswhentheygetmarried.案例研究：橫向平等結婚稅因為稅法把一對已婚男女作為一個納稅人，結婚影響一對男女的稅收負擔。

當一對男女結婚后，他們就不再作為個人納稅，并開始作為一個家庭納稅。

如果這個男人和女人有相似的收入，他們的總稅收負擔就在結婚時增加。TaxIncidenceandTaxEquityThedifficultyinformulatingtaxpolicyisbalancingtheoftenconflictinggoalsofefficiencyandequity.Thestudyofwhobearstheburdenoftaxesiscentraltoevaluatingtaxequity.Thisstudyiscalledtaxincidence.稅收歸宿與稅收平等制定稅收政策的難點就在于平衡常常相互沖突的效率和平等目標。研究誰承擔稅收負擔是評價稅收平等的中心。這項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，稅收負擔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)濟學家羅伯特.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)濟中所有的收入水平。ProposedBenefitsoftheFlatTaxTheflattaxwouldeliminatemanyofthedeductionsallowedunderthecurrentincometaxtherebybroadeningthetaxbaseandreducingmarginaltaxratesformostpeople.Becausetheflattaxissimple,theadministrativeburdenoftaxationwouldbegreatlyreduced.支持者認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單，所以稅收的管理負擔將大大降低。ProposedBenefitsoftheFlatTaxBecausealltaxpayerswouldbefacedwiththesamemarginaltaxrate,thetaxcouldbecollectedatthesourceofincome.Theflattaxwouldreplaceboththepersonalandcorporateincometaxesandwouldeliminatethecurrentdoubletaxationofcorporateprofits.Theflattaxcouldincreasetheincentivetosave.支持者認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，所以可以按收入來源而不是按得到收入的人來收稅。單一稅率稅將取代個人所得稅和公司所得稅，并消除目前對公司利潤的雙重征稅。單一稅率稅能提高對儲蓄的激勵。SummaryTheU