经济学原理(曼昆)12 .pptx

税制的设计 The Design of the Tax System;本章我们将探索这些问题的答案：;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;Figure 1 作为GDP一个部分的政府税收 Government Revenue as a Percentage of GDP;THE DESIGN OF THE TAX SYSTEM;美国联邦/州/地方三级政府税收收入占GDP的百分比（ U.S. Tax Revenue (% of GDP) ）;THE DESIGN OF THE TAX SYSTEM;结论 与 发现;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM; Taxes and Efficiency;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;【思考】;THE DESIGN OF THE TAX SYSTEM;所得税（e.g.利息税） 与 消费税 Income vs. Consumption Tax;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;平均税率 vs. 边际税率  Marginal vs. Average Tax Rates;平均vs.边际：两种税率作用之比较;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;税制的设计;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;作业;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;所得税率为25%。收入的第一个$20,000是免税的，税法将结婚的夫妻视为一个纳税人 Sam与Diane每个人分别挣$50,000 i. 如果Sam与Diane没有结婚，但住在一起，那他们税收账单是多少？ ii. 如果Sam与Diane结婚，他们的税收账单又是多少？;如果没有结婚， Sam和Diane分别纳税： 0.25 x ($50,000 – 20,000) = $7500 两人总纳税： $7500 x 2 = $15,000 （—— 两人总纳税占总收入($100,000)的比重为：15% ） 如果结婚， 两人总纳税： 0.25 x ($100,000 – 20,000) = $20,000 （—— 两人总纳税占总收入(100,000)的比重为： 20%） （—— 由于结婚多缴纳的 $5,000 税收，被称为“婚姻税” ）;所得税率为25%，对未婚者而言，收入的第一个$20,000免税。而对结婚的夫妻而言，免税额是$40,000 Harry每年挣$0，Sally每年挣$100,000 i. 如果Harry与Sally 没有结婚，但住在一起，那他们税收账单时多少？ ii. 如果Harry与Sally结婚，他们的税收账单又是多少？ ;如果没结婚， Harry纳税：$0 Sally纳税：0.25 x ($100,000 – 20,000) = $20,000 两人总税收为：$20,000 占两人总收入(100,000)的比重为：20% 如果结婚， 两人总税收为： 0.25 x ($100,000 – 40,000) = $15,000 占两人总收入的比重为：15% （—— 由于结婚少缴纳的 $5000 税，被称为“婚姻补贴” ）;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;内容提要;CHAPTER SUMMARY;内容提要;CHAPTER SUMMARY;内容提要;CHAPTER SUMMARY;1、Genius only mea