美國(guó)財(cái)政聯(lián)邦制和財(cái)產(chǎn)稅-免費(fèi)閱讀
【正文】 Year = 20。 3 I. Fiscal Characteristics of Government 美國(guó)政府的財(cái)政特征 Level/Type Number Federal 聯(lián)邦 States and DC Territorial 屬地 Counties/Parishes縣 /教區(qū) Cities/Towns/Townships市 /城 /鎮(zhèn) School Districts學(xué)區(qū) Special Districts特別區(qū) Total 共計(jì) 1 51 5 3,034 19,429 13,506 35,052 87,525 Table 1: Governments in the . (2021 census) 4 Figure 1: Percentage of Expenditure in Total Government Outlay by Level of Governments 各級(jí)政府占總開(kāi)支的百分比 (FY 2021) Federal 45% State 29% Counties 6% School Districts 8% Special Districts 3% Cities/Townships/ Towns 9% 聯(lián)邦 45% 州 29% 縣 6% 市 /城 /鎮(zhèn) 9% 學(xué)區(qū) 8% 特別區(qū) 3% 5 Table 2. Federal Government Expenditures (FY2021) 聯(lián)邦政府開(kāi)支 Programs/Functions $ Billions % Social Security 社會(huì) 安全 保 障 $433 23% National Defense 國(guó)防 306 16 Ine Security 收入安全保障 270 15 Medicare 醫(yī)療保障 217 12 Net Interest 純利息 206 11 Health 健康 172 9 Education and Training 教育和訓(xùn)練 57 3 Transportation 交通運(yùn)輸 54 3 Others 其他 149 8 Total Outlay 總計(jì)費(fèi)用額 1,864 100 6 Table 3. State and Local Government Expenditures 州和地方政府開(kāi)支 (FY2021) Programs/Functions State Gov. $billion % Local Gov. $billion % Social Securityamp。 t o w ns hi ps S c ho o l sS pe c i a l D i s t .百分比 州和地方政府 州政府 縣 市鎮(zhèn) 學(xué)區(qū) 特別區(qū) 14 Table 4: Trend 趨 勢(shì) 財(cái)政年份Fiscal Year 總財(cái)產(chǎn)稅Total property tax ($bil) 占州與地方稅收百分比 % of SL tax 占地方稅收百分比 % of local Tax 占國(guó)民總產(chǎn)值百分比 % of GDP 1934 年 41 億美元 75% % % 2021 年 2637 億美元 29% 72% % 15 F i g u r e 6 : 2 0 0 1 年 財(cái)產(chǎn)稅分布 D i s tr i b u ti o n o f Pr o p e r ty T a x , 2 0 0 1 特 別區(qū)S p e c i a l D i s t r i c t s4%縣政府C o u n ty22%城 /鎮(zhèn) C i ti e s amp。 secondary education 中小學(xué)教育政府開(kāi)支 Federal 聯(lián)邦政府 State 州政府 Local 地方政府 $326 billion (7%) (48%) (45%) Table 9: Expenditures on education in ., 199798 美國(guó)教育開(kāi)支 37 Efficiency and Equity Issues of School Finance 與學(xué)校教育經(jīng)費(fèi) 來(lái)源相關(guān)的效率和平等問(wèn)題 ? How localized are the social benefits of education? 教育的社會(huì)效益地方化的程度如何？ ? To what extent are these benefits, measured in educational quality captured in housing prices?在何種程度上這些以教育質(zhì)量來(lái)衡量的社會(huì)效益體現(xiàn)在房?jī)r(jià)上？ On Equity: Equalization by State through state aid formula On Efficiency: Property tax revolt, lower school funding, declining school quality 38 VIII: 財(cái)產(chǎn)稅改革 Property Tax Reform ?管理 不善 Unfair Administration (violate horizontal equity)有效稅率 不一致 ,相似的物產(chǎn)稅務(wù)負(fù)擔(dān)不相似 ?與獲利缺乏關(guān)連 Lack of correlation with benefits ?與收入不成正比 Regressivity ? Shifting property tax burden from mercial and industrial real estate to residential real estate 財(cái)產(chǎn)稅負(fù)擔(dān)從商業(yè)和工業(yè)房地產(chǎn)轉(zhuǎn)移到住宅房地產(chǎn) Critics of Property Tax 對(duì) 財(cái)產(chǎn)稅 批評(píng) 39 Tax Revolts 抗稅 During the Great Depression Ine falls by 33%, falling property value, delinquency rates % in 1933, heavy reliance on property tax. 16 states enacted property tax limitation, enacted sales and ine taxes. In 1970s and 1980s In California, Inflation, rising housing price, tax bills increase 20 to 30% per year in California, large budget surplus, perceived waste and inefficiency, delinking between property tax and education by Court, In Massachusetts and Michigan: Overreliance on property tax 40 Property Tax Reform Measures 財(cái)產(chǎn)稅改革 措施 1. Limits and Control 限制和控制 ? Limit on the change in assessed value (. acquisitionbased)對(duì) 財(cái)產(chǎn)評(píng)估價(jià)值 增長(zhǎng)設(shè)限 ? 對(duì) 法定財(cái)產(chǎn)稅率 設(shè)限 statutory property tax rate limit ? 凍結(jié) 財(cái)產(chǎn)稅率 增長(zhǎng) property tax rate freeze ? 對(duì) 財(cái)產(chǎn)稅收 設(shè)限 property tax levy ? 地方支出封頂 local expenditure lid 41 2. More state role 州政府更多介入 ? Increased state aid in school finance
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