第12章 税制的设计.pptVIP

应该对收入征税，还是应该对消费征税？ 税收 - 引起人们改变自己的行为 无谓损失 是资源配置效率降低 现行税收体系: 个人 收入税 对人们的收入征税 不鼓励人们努力工作 不鼓励人们储蓄 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 应该对收入征税，还是应该对消费征税？ 改变税基 消除现行税制对储蓄的抑制作用 消费税 对人们支出量征税 收入储蓄 - 全部收入在最后支出之前都不需纳税 不会扭曲人们的储蓄决策 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 应该对收入征税，还是应该对消费征税？ 欧洲国家 对消费税的依赖比美国还强 增值税(VAT) 在物品生产的各个阶段征税 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 税收和效率 管理负担 填表所花的时间 一年中为税收保存各种记录的时间 政府为实施税法所必须使用的资源 纳税律师和会计 合法避税 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 税收和效率 管理负担 遵从税法的资源是一种 无谓损失 简化税法可以减少税制的管理负担 政治上的困难 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 税收和效率 平均税率 支付的总税收除以总收入 纳税人作出的牺牲 收入中用于纳税的比例 边际税率 增加一美元收入所支付的额外税收 多大程度上扭曲了激励 决定了无谓损失 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for cl