曼昆经济学原理12税制设计.pptVIP

The Design of the Tax System Chapter 12 “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin Government Revenue as a Percentage of GDP Central Government Tax Revenue as a Percent of GDP The Federal Government The U.S. federal government collects about two-thirds of the taxes in our economy. The Federal Government The largest source of revenue for the federal government is the individual income tax. Tax Liability With respect to paying income taxes, an individual’s tax liabil