Chap12税制的设计(经济学原理曼昆中英文双语).ppt

The Design of the Tax System税制的设计 Chapter 12 “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin “在这个世界上除了死亡和税收以外没有什么事情是确定无疑的。”  . . . 本.富兰克林 “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin “在这个世界上除了死亡和税收以外没有什么事情是确定无疑的。”  . . . 本.富兰克林 Government Revenue as a Percentage of GDP政府收入占GDP的百分比 Central Government Tax Revenue as a Percent of GDP中央政府税收收入在GDP中的百分比(98/99) The Federal Government 联邦政府 The U.S. federal government collects about two-thirds of the taxes in our economy. 美国联邦政府收取了我们经济中约三分之二的税收。 The Federal Government 联邦政府 The largest source of revenue for the federal government is the individual income tax. 联邦政府最大的收入来源是个人所得税。 Individual Income Taxes个人所得税 The marginal tax rate is the tax rate applied to each additional dollar of income. 边际税率—— 适用于收入每增加1美元的税率。 Higher-income families pay a larger percentage of their income in taxes. 高收入家庭收入中税收的百分比高。 Federal Income Tax Rates: 1999 联邦所得税: 1999 The Federal Government The Federal Government and Taxes Payroll Taxes: tax on the wages that a firm pays its workers. Social Insurance Taxes: taxes on wages that is earmarked to pay for Social Security and Medicare. Excise Taxes: taxes on specific goods like gasoline, cigarettes, and alcoholic beverages. 联邦政府 联邦政府和税收 工薪税: 针对企业付给工人工资的税。 社会保障税: 这些税的收入被用来支付社会保障和医疗保健。 销售税: 针对某些特殊物品的税，如汽油、香烟和酒精饮料。 Table 2 Receipts of the Federal Government: 2001 联邦政府的收入: 2001 Receipts of the Federal Government 联邦政府的收入... Federal Government Spending Government spending includes transfer payments and the purchase of public goods and services. Transfer payments are government payments not made in exchange for a good or a service. Transfer payments are the largest of the government’s expenditures. 联邦政府支出 政府支出包括转移支付和公共物品和劳务的购买。 转移支付 是政府不为了交换物品或劳务的支付 。 转移支付是联邦政府的最大支出项。 Federal Government Spending联邦政府支出 Expense Category: 支出项目： Social Security 社会保障 National Defense 国防 Net Interest