税收系统的设计.pptVIP

The Demographic and Fiscal Challenge人口与财政的挑战 The Demographic and Fiscal Challenge人口与财政的挑战 State and Local Government州政府与地方政府 State and local governments collect about 40 percent of taxes paid. 州政府与地方政府收取大约40%的税收。 State and Local Government州政府与地方政府 Receipts Sales Taxes 销售税 Property Taxes 财产税 Individual Income Taxes 个人所得税 Corporate Income Taxes 公司所得税 Federal government 联邦政府 Other 其他 Taxes $ Source: Economic Report of the President, 2005, Table B-86. Table 5 Receipts of State and Local Governments: 2002表5：2002年州政府与地方政府的收入 State and Local Government州政府与地方政府 Spending 支出 Education 教育 Public Welfare 公共福利 Highways 高速公路 Other 其他 Source: Economic Report of the President, 2005, Table B-86. Table 6 Spending of State and Local Governments: 2002表6：2002年州政府与地方政府的支出 TAXES AND EFFICIENCY 税收与效率 Policymakers have two objectives in designing a tax system... 政策制定者们在设计税收制度时有两个目标： Efficiency 效率 Equity 平等 TAXES AND EFFICIENCY 税收与效率 One tax system is more efficient than another if it raises the same amount of revenue at a smaller cost to taxpayers. 一种税收制度比另外一种更有效率，如果它能以纳税人更小的成本筹集到相同的税收收入。 An efficient tax system is one that imposes small deadweight losses and small administrative burdens. 一种有效率的税收制度是强加较小的无谓损失和行政负担的税收制度。 TAXES AND EFFICIENCY 税收与效率 The Cost of Taxes to Taxpayers 对于纳税人来说的税收成本 The tax payment itself 税收支付本身 Deadweight losses 无谓损失 Administrative burdens 行政负担 Deadweight Losses 无谓损失 Because taxes distort incentives, they entail deadweight losses. 因为税收扭曲了激励，他们招致了无谓损失。 The deadweight loss of a tax is the reduction of the economic well-being of taxpayers in excess of the amount of revenue raised by the government. 税收的无谓损失是纳税人经济福利的减少，超过了政府所征收的数额。 Administrative Burdens 行政负担 Complying with tax laws creates additional deadweight losses. 遵守税法产生了额外的无谓损失 Taxpayers lose additional time and money documenting, computing, and avoiding taxes over and above the actual taxes they pay. 纳税人失去了额外的时间和金钱来填写表格、计算，以避免他们支付的数额超过他们实际应当支付的税额。 The administrative burden of any tax system i