经济学原理Chapter12分解.ppt

* In this exercise, Sam and Diane’s problem arises because, as singles, each enjoys a $20,000 income exclusion, so the first $40,000 of their combined income is excluded from taxes. As a married couple, only the first $20,000 of income is excluded. One way to fix this is to double the exclusion for married couples relative to single tax filers. But doing so causes another problem, as we will see in the second part of this exercise… * Here, we have changed the tax code to eliminate the marriage penalty that couples like Sam and Diane face: we have doubled the exclusion for married couples. However, this creates a different kind of problem for other couples, as students will learn when they work through this exercise. * * The first two of these four properties relate to horizontal equity. The last two relate to vertical equity. * * The corporate income tax is popular among voters. After all, corporations are not people. Voters are always eager to have their taxes reduced and have some faceless corporation pick up the tab. But if the true incidence of the corporate income tax were widely understood, it might be much less popular. * * This material is based on a 2005 Economist article entitled “The Flat Tax Revolution.” This article appeared in the previous edition of the textbook in an “In the News” box. THE DESIGN OF THE TAX SYSTEM * 受益原则 收益原则：认为人们应该根据他们从政府服务中得到的利益来纳税的思想 努力使公共物品与私人物品相似—你使用的更多，你支付的也应该更多 例如：汽油税 支付税收的数量与一个人使用公共道路的多少有关 0 THE DESIGN OF THE TAX SYSTEM * 支付能力原则 支付能力原则：认为应该根据一个人可以承受的负担来对这个人征税的思想 主张所有的纳税人应该做出“平等的牺牲” 注意一个人的牺牲量不仅取决于他支付了多少税收，而且还取决于他的收入和其他环境 一个穷人缴纳$10,000的税比一个富人缴纳$10,000 的税做出的牺牲还大 0 THE DESIGN OF THE TAX SYSTEM * 纵向平等 纵向平等: 主张支付能力更强的纳税人应该缴纳更多税收的思想 但是，支付能力强的人应该到底多支付多少呢？ 0 THE DESIGN OF THE TAX SYSTEM * 三种税制 比例税： 纳税人都缴纳收入中相同比例的税收，不管收入是多少 累退税： 高收入纳税人缴纳的税收在收入中的比例低于低收入纳税人的税收 累进税: 高收入纳税人缴纳的税收在收入中的比例高于低收入纳税人的税收 三种税制中，收入高的人都多纳税。 0 THE DESIGN OF THE TAX SYSTEM * 200,000 100,000 $50,000 收入百分比（%) 税收量（美元） 收入百分比（%） 税收量（美元）