第八讲 对消费与财富课税.ppt

第八讲 ;;;;;;;个人消费税的效率与公平;个人消费税的效率与公平;零售税;State and Local Sales Tax Revenues by Source ($billions);理论依据;州销售税的效率和分配影响;一种国家零售税;增值税;实施问题;美国应实行增值税吗?;霍尔—拉布什卡统一税;现金流量税;所得课税与消费课税;两种税制的共同问题;财富税;遗产和赠予税;统一转让税;特殊问题;遗产和赠予税的改革;彻底的税制改革的前景;Gross Estate;Annual versus Lifetime Equity – A Numerical Example;Annual versus Lifetime Equity – A Formal Model;Annual versus Lifetime Equity – A Formal Model;How a Value-Added Tax Works;Policy Perspective: President’s Advisory Panel on Federal Tax Reform