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☺GivetoCaesarwhatisCaesars.

——Bible

☺Theartoftaxationistheartof

pluckingthegoosesoastoget

thelargestpossibleamountof

featherswiththeleastpossible

squealing.

——n-BaptisteColbert

南财大2

❖2021/1/30

❖Anationmayfallintodecay

throughtaxationintwoways.In

thefirstcase,whentheamount

ofthetaxeceedsthe

powersofthenationandisnot

proportionedtothegeneral

wealth.Inthesecondcase,

whenanamountoftaxation,

proportionedonthewholeto

thepowersofthenation,is

viciouslydistributed.

南财大——PietroVerri3

❖2021/1/30

5.1Text

5.1.1Whatisatax？

Economistsdefineatax

asaninvoluntarypayment

totheernmentbyan

individualorfirmthatdoes

notentitlethepayertoa

quidproquobenefitorto

anequivalentvalueof

goodsandservicesin

exchange.

南财大4

5.1.2TheFormsofTaxation

◆Taxescanbedividedintotwobroad

categories:directtaxesonindividualsand

corporations;andindirecttaxesonavarietyof

goodsandservices.

南财大5

2021/1/30

◆IntheUnitedStates,thethreepripledirecttaxesat

thefederallevelaretheindividualetax;thepayroll

tax;andthecorporatiax.Anotherimportantdirect

t