欢迎来到天天文库
浏览记录
ID:51498312
大小:1.61 MB
页数:45页
时间:2020-03-25
《曼昆《经济学原理》12 design_tax--(汉魅HanMei—经济.ppt》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、12TheDesignoftheTaxSystem“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin020406080100TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageAmerican’sincome.1789“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin0204060801001789TodayToday,taxe
2、saccountforuptoathirdoftheaverageAmerican’sincome.Figure1GovernmentRevenueasaPercentageofGDPCopyright©2004South-WesternStateandlocalFederal05101520253035RevenueasPercentofGDPTotalgovernment190219221927191319401932197019801990200019501960Table1CentralGovernmentTaxRevenueasaPercen
3、tofGDPCopyright©2004South-WesternTheFederalGovernmentTheU.S.federalgovernmentcollectsabouttwo-thirdsofthetaxesinoureconomy.TheFederalGovernmentThelargestsourceofrevenueforthefederalgovernmentistheindividualincometax.TheFederalGovernmentIndividualIncomeTaxesThemarginaltaxrateisth
4、etaxrateappliedtoeachadditionaldollarofincome.Higher-incomefamiliespayalargerpercentageoftheirincomeintaxes.TheFederalGovernmentTheFederalGovernmentandTaxesPayrollTaxes:taxonthewagesthatafirmpaysitsworkers.SocialInsuranceTaxes:taxesonwagesthatisearmarkedtopayforSocialSecurityand
5、Medicare.ExciseTaxes:taxesonspecificgoodslikegasoline,cigarettes,andalcoholicbeverages.Table2ReceiptsoftheFederalGovernment:2001Copyright©2004South-WesternReceiptsoftheFederalGovernment...IndividualIncomeTax,50%SocialInsuranceTax,35%CorporateTax,8%Other,8%TheFederalGovernmentFed
6、eralGovernmentSpendingGovernmentspendingincludestransferpaymentsandthepurchaseofpublicgoodsandservices.Transferpaymentsaregovernmentpaymentsnotmadeinexchangeforagoodoraservice.Transferpaymentsarethelargestofthegovernment’sexpenditures.TheFederalGovernmentFederalGovernmentSpendin
7、gExpenseCategory:SocialSecurityNationalDefenseIncomeSecurityNetInterestMedicareHealthOtherTheFederalGovernmentBudgetSurplusAbudgetsurplusisanexcessofgovernmentreceiptsovergovernmentspending.BudgetDeficitAbudgetdeficitisanexcessofgovernmentspendingovergovernmentreceipts.Table4Spe
8、ndingoftheFederalGovernment:2001Copyright©2004S
此文档下载收益归作者所有