chap12稅制的設(shè)計(jì)經(jīng)濟(jì)學(xué)原理,曼昆,中英文雙語-資料下載頁
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【正文】 difficulty in formulating tax policy is balancing the often conflicting goals of efficiency and equity. u The study of who bears the burden of taxes is central to evaluating tax equity. u This study is called tax incidence. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 稅收歸宿與稅收平等 u 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)。 u 研究誰承擔(dān)稅收負(fù)擔(dān)是評價(jià)稅收平等的中心 。 u 這項(xiàng)研究被稱為 稅收歸宿。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Flypaper Theory of Tax Incidence 稅收歸宿的粘蠅紙理論 According to the flypaper theory, the burden of a tax, like a fly on flypaper, sticks wherever it first lands. 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。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. The Flat Tax 單一稅率稅 u First proposed by economist Robert Hall in the 1980s. 首先由經(jīng)濟(jì)學(xué)家羅伯特 .霍爾在 80年代提出。 u Proposed as an alternative to the current tax system. 被建議代替現(xiàn)行的稅制。 u A single, low tax rate would apply to all ine in the economy. 單一的低稅率適用于經(jīng)濟(jì)中所有的收入水平。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Proposed Benefits of the Flat Tax u The flat tax would eliminate many of the deductions allowed under the current ine tax thereby broadening the tax base and reducing marginal tax rates for most people. u Because the flat tax is simple, the administrative burden of taxation would be greatly reduced. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 支持者認(rèn)為單一稅率稅的好處 u 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。 u 由于單一稅率稅如此簡單，所以稅收的管理負(fù)擔(dān)將大大降低。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Proposed Benefits of the Flat Tax u Because all taxpayers would be faced with the same marginal tax rate, the tax could be collected at the source of ine. u The flat tax would replace both the personal and corporate ine taxes and would eliminate the current double taxation of corporate profits. u The flat tax could increase the incentive to save. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 支持者認(rèn)為單一稅率稅的好處 u 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。 u 單一稅率稅將取代個(gè)人所得稅和公司所得稅，并消除目前對公司利潤的雙重征稅。 u 單一稅率稅能提高對儲(chǔ)蓄的激勵(lì)。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Summary u The . government raises revenue using various taxes. u Ine taxes and payroll taxes raise the most revenue for the federal government. u Sales taxes and property taxes raise the most revenue for the state and local governments. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 小結(jié) u 美國政府用各種稅收籌集收入。 u 所得稅和工薪稅是聯(lián)邦政府最大的收入來源。 u 銷售稅和財(cái)產(chǎn)稅是州和地方政府最大的收入來源。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Summary u Equity and efficiency are the two most important goals of the tax system. u The efficiency of a tax system refers to the costs it imposes on the taxpayers. u The equity of a tax system concerns whether the tax burden is distributed fairly among the population. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 小結(jié) u 平等和效率是稅制的兩個(gè)最重要的目標(biāo)。 u 稅制的效率是指它給納稅人帶來的成本。 u 稅制的平等涉及到稅收負(fù)擔(dān)是否公平地分配到公民中。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Summary u According to the benefits principle, it is fair for people to pay taxes based on the benefits they receive from the government. u According to the abilitytopay principle, it is fair for people to pay taxes on their capability to handle the financial burden. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 小結(jié) u 根據(jù)受益原則，人們根據(jù)他們從政府得到的收益來納稅是公平的。 u 根據(jù)支付能力原則，人們根據(jù)他們承受財(cái)務(wù)負(fù)擔(dān)的能力來納稅是公平的。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. Summary 小結(jié) u The distribution of tax burdens is not the same as the distribution of tax bills. 稅收負(fù)擔(dān)的分配和稅單的分配不是同一件事 u Much of the debate over tax policy arises because people give different weights to the two goals of efficiency and equity. 很多關(guān)于稅收政策爭論的產(chǎn)生，是因?yàn)槿藗儗π屎推降冗@兩個(gè)目標(biāo)的側(cè)重不同。
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