曼昆微观经济学chapter12(精品·公开课件).pptVIP

12 The Design of the Tax System Learning Objectives Get an overview of how the Canadian government raises and spends money Examine the efficiency costs of taxes Learn alternative ways to judge the equity of a tax system See why studying tax incidence is crucial for evaluating tax equity Consider the tradeoff between efficiency and equity in the design of a tax system “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin Figure 1 Government Revenue as a Percentage of GDP Table 1 F