罗森 财政学 第七版(英文版) 配套习题及答案Chap012.docVIP

CHAPTER 12 - Taxation and Income Distribution Multiple-Choice Questions 1. Statutory incidence of a tax deals with a) the amount of revenue left over after taxes. b) the amount of taxes paid after accounting for inflation. c) the person(s) legally responsible for paying the tax. d) the amount of tax revenue generated after a tax is imposed. e) none of the above. 2. Taxes a) are mandatory payments. b) are necessary for financing government expenditures. c) do not directly relate to the benefit of government goods and services received. d) are all of the above. 3. General equilibrium refers to a