【正文】 。 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(lái)納稅是公平的。 Harcourt, Inc. items and derived items copyright 169。 u 稅制的效率是指它給納稅人帶來(lái)的成本。 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。 u 銷(xiāo)售稅和財(cái)產(chǎn)稅是州和地方政府最大的收入來(lái)源。 2022 by Harcourt, Inc. 小結(jié) u 美國(guó)政府用各種稅收籌集收入。 Harcourt, Inc. items and derived items copyright 169。 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(duì)公司利潤(rùn)的雙重征稅。 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。 u 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。 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。 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。 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。 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。 u 這項(xiàng)研究被稱(chēng)為 稅收歸宿。 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)。 Harcourt, Inc. items and derived items copyright 169。 u 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。 2022 by Harcourt, Inc. CASE STUDY: Horizontal Equity and The Marriage Tax u Marriage affects the tax liability of a couple in that tax law treats a married couple as a single taxpayer. u When a couple gets married, they stop paying taxes as individuals and start paying taxes as a family. u If each has a similar ine, their total tax liability rises when they get married. Harcourt, Inc. items and derived items copyright 169。2022 SouthWestern Harcourt, Inc. items and derived items copyright 169。 Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 橫向平等 u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。 Harcourt, Inc. items and derived items copyright 169。 u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。 2022 by Harcourt, Inc. Vertical Equity and Alternative Tax Systems uA proportional tax is one for which highine and lowine taxpayers pay the same fraction of ine. uA regressive tax is one for which highine taxpayers pay a smaller fraction of their ine than do lowine taxpayers. uA progressive tax is one for which highine taxpayers pay a larger fraction of their ine than do lowine taxpayers. Harcourt, Inc. items and derived items copyright 169。 u例如，收入高的人應(yīng)該比收入低的人交納更多的稅。 2022 by Harcourt, Inc. Vertical Equity uVertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts. u For example, people with higher ines should pay more than people with lower ines. Harcourt, Inc. items and derived items copyright 169。 2022 by Harcourt, Inc. 能力納稅原則 u 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。 Harcourt, Inc. items and derived items copyright 169。 u 一個(gè)例子是汽油稅 : u 汽油稅的收入用于修建和維修公路。 2022 by Harcourt, Inc. Benefits Principle u The benefits principle is the idea that people should pay taxes based on the benefits they receive from government services. u An example is a gasoline tax: u Tax revenues from