稅收系統(tǒng)設計ppt課件(編輯修改稿)
2025-05-29 18:04 本頁面
【文章內容簡介】 lic Welfare 公共福利 ? Highways 高速公路 ? Other 其他 169。 2022 Thomson SouthWestern Source: Economic Report of the President, 2022, Table B86. Table 6 Spending of State and Local Governments: 2022 表 6： 2022年州政府與地方政府的支出 169。 2022 Thomson SouthWestern TAXES AND EFFICIENCY 稅收與效率 ? Policymakers have two objectives in designing a tax system... ? 政策制定者們在設計稅收制度時有兩個目標： – Efficiency 效率 – Equity 平等 169。 2022 Thomson SouthWestern TAXES AND EFFICIENCY 稅收與效率 ? One tax system is more efficient than another if it raises the same amount of revenue at a smaller cost to taxpayers. ? 一種稅收制度比另外一種更有效率，如果它能以納稅人更小的成本籌集到相同的稅收收入。 ? An efficient tax system is one that imposes small deadweight losses and small administrative burdens. ? 一種有效率的稅收制度是強加較小的無謂損失和行政負擔的稅收制度。 169。 2022 Thomson SouthWestern TAXES AND EFFICIENCY 稅收與效率 ? The Cost of Taxes to Taxpayers ? 對于納稅人來說的稅收成本 – The tax payment itself – 稅收支付本身 – Deadweight losses – 無謂損失 – Administrative burdens – 行政負擔 169。 2022 Thomson SouthWestern Deadweight Losses 無謂損失 ? Because taxes distort incentives, they entail deadweight losses. ? 因為稅收扭曲了激勵，他們招致了無謂損失。 ? The deadweight loss of a tax is the reduction of the economic wellbeing of taxpayers in excess of the amount of revenue raised by the government. ? 稅收的無謂損失是納稅人經(jīng)濟福利的減少，超過了政府所征收的數(shù)額。 169。 2022 Thomson SouthWestern Administrative Burdens 行政負擔 ? Complying with tax laws creates additional deadweight losses. ? 遵守稅法產(chǎn)生了額外的無謂損失 ? Taxpayers lose additional time and money documenting, puting, and avoiding taxes over and above the actual taxes they pay. ? 納稅人失去了額外的時間和金錢來填寫表格、計算，以避免他們支付的數(shù)額超過他們實際應當支付的稅額。 ? The administrative burden of any tax system is part of the inefficiency it creates. ? 任何稅收制度的行政負擔是它所創(chuàng)造的非效率的一部分。 169。 2022 Thomson SouthWestern Marginal Tax Rates versus Average Tax Rates 邊際稅率對平均稅率 ? The average tax rate is total taxes paid divided by total ine. ? 平均稅率是總稅收除總收入 ? The marginal tax rate is the extra taxes paid on an additional dollar of ine. ? 邊際稅率是收入每增加一美圓所支付的額外稅收。 169。 2022 Thomson SouthWestern LumpSum Taxes 定額稅 ? A lumpsum tax is a tax that is the same amount for every person, regardless of earnings or any actions that the person might take. ? 定額稅是對每個人等量征收的稅收，不管收入水平或者人們所采取的行動如何。 169。 2022 Thomson SouthWestern TAXES AND EQUITY 稅收與平等 ? How should the burden of taxes be divided among the population? ? 稅收的負擔應當在全體人口中如何劃分？ ? How do we evaluate whether a tax system is fair? ? 我們如何評價一種稅收制度是否公平？ 169。 2022 Thomson SouthWestern TAXES AND EQUITY 稅收與平等 ? Principles of
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