lecture11 personal income tax and economic effection课件.pptVIP

lecture11 personal income tax and economic effection课件.ppt

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lecture 11 – The Personal Income Tax and Behavior;Basic Structure;Figure 11.1;Defining Income;Defining Income: Items Included in H-S Income;Defining Income: Problems;Defining Income: Evaluating the H-S Criterion;Excludable Forms of Money Income;Excludable Forms of Income: Some Types of Saving;Personal Exemptions;Deductions;Deductions;Deductions: Some Specific Items;Rate Structure;Statutory and effective tax rate;Inflations and taxation;Alternative Minimum Tax;Alternative Minimum Tax;Alternative Minimum Tax;Choice of Unit and the Marriage Tax;Tax Liabilities Under a Hypothetical System;Choice of Unit and the Marriage Tax;International income tax;International income tax;State Income Taxes;Politics and Tax Reform;Personal Taxation and Behavior: Introduction;Labor Supply: Theoretical Considerations;Labor Supply;Labor Supply: Theoretical Considerations;;Labor Supply: Theoretical Considerations;Labor Supply: Theoretical Considerations;;Labor Supply: Theoretical Considerations;Labor Supply: Theoretical Considerations;Labor Supply: Theoretical Considerations;;Labor Supply: Some Caveats;劳动供给的其他问题 工作时数只是一个通常的衡量标准,如果考虑到人力资本投资,是否会影响其积累? 比例所得税使收益和成本按相同比例减少,因而对人力资本投资没有影响.即收益与成本的任意组合,如果在税前是可以接受的,则税后同样是可以接受的(这只有在劳动供给不变的假设下才会成立,且成本为放弃的收益)。 上述简单的模型忽略了一些重要的问题;报酬组合(Compensation package) 附加福利(Fringe benefits)往往并不课税 支出方面 税收的支出同样会影响人们的工作努力 (如建设国家公园,为正在工作的父母提供看护儿童的设施方面的支出);Labor Supply: Labor Supply and Tax Revenues;;Labor Supply: Labor Supply and Tax Revenues;Labor Supply: Labor Supply and Tax Revenues;Tax Rates versus tax revenue – Laffer Curve;Labor Supply: Labor Supply and Tax Revenues;Saving;Saving;Saving;Saving;Saving;Saving;Saving;Saving;Saving;Deductible Interest Payments and Taxable Interest Receipts;Saving;Deductible Interest Payments and Taxable Interest Receipts;Saving;Nondeductible Interest Payments and Taxable Interest Receipts;Saving: Some caveats;Housing Decisions;Housing Decisions;Housing Decisions;Portfolio Composition;Portfolio Composition;Portfolio Composition;Portfol

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