曼昆经济学原理英文版文案加习题答案12章.pdfVIP

208 ❖ Chapter 12/The Design of the Tax System 12 THE DESIGN OF THE TAX SYSTEM WHAT’S NEW IN THE S EVENTH EDITION: All tables have been updated to the most recently available numbers. A new In the News box on “Tax Expenditures has been added. LEARNING OBJECTIVES: By the end of this chapter, students should understand: ➢ how the U.S. government raises and spends money. ➢ the efficiency costs of taxes. ➢ alternative ways to judge the equity of a tax system. ➢ why studying tax incidence is crucial for evaluating tax equity. ➢ the trade -off between efficiency and equity in