公共部门经济学(双语)_ch10.pptVIP

Chapter 10 Introduction to Government Finance Federal, State, and Local Revenue Sources: Taxes: Payroll Income (Corporate and Personal) Property Sales and Excise Estate Tariffs Fees Tuition Licenses Purpose and Consequences of Government Finance Political Equilibrium Market Equilibrium and Its Efficiency The Distribution of Income Taxes Taxes are compulsory payments to government Tax Basics Tax Base The item or activity that is to be taxed? A general tax is one that taxes all of the components of the economic base, with no exclusions, exemptions, or deductions from the tax