曼昆《经济学原理》12designtax--(汉魅hanmei—经济金融类汇总分享)

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1、12TheDesignoftheTaxSystem“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin020406080100TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageAmerican’sincome.1789“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin02040

2、60801001789TodayToday,taxesaccountforuptoathirdoftheaverageAmerican’sincome.Figure1GovernmentRevenueasaPercentageofGDPCopyright©2004South-WesternStateandlocalFederal05101520253035RevenueasPercentofGDPTotalgovernment19021922192719131940193219701980199020

3、0019501960Table1CentralGovernmentTaxRevenueasaPercentofGDPCopyright©2004South-WesternTheFederalGovernmentTheU.S.federalgovernmentcollectsabouttwo-thirdsofthetaxesinoureconomy.TheFederalGovernmentThelargestsourceofrevenueforthefederalgovernmentistheindiv

4、idualincometax.TheFederalGovernmentIndividualIncomeTaxesThemarginaltaxrateisthetaxrateappliedtoeachadditionaldollarofincome.Higher-incomefamiliespayalargerpercentageoftheirincomeintaxes.TheFederalGovernmentTheFederalGovernmentandTaxesPayrollTaxes:taxont

5、hewagesthatafirmpaysitsworkers.SocialInsuranceTaxes:taxesonwagesthatisearmarkedtopayforSocialSecurityandMedicare.ExciseTaxes:taxesonspecificgoodslikegasoline,cigarettes,andalcoholicbeverages.Table2ReceiptsoftheFederalGovernment:2001Copyright©2004South-W

6、esternReceiptsoftheFederalGovernment...IndividualIncomeTax,50%SocialInsuranceTax,35%CorporateTax,8%Other,8%TheFederalGovernmentFederalGovernmentSpendingGovernmentspendingincludestransferpaymentsandthepurchaseofpublicgoodsandservices.Transferpaymentsareg

7、overnmentpaymentsnotmadeinexchangeforagoodoraservice.Transferpaymentsarethelargestofthegovernment’sexpenditures.TheFederalGovernmentFederalGovernmentSpendingExpenseCategory:SocialSecurityNationalDefenseIncomeSecurityNetInterestMedicareHealthOtherTheFede

8、ralGovernmentBudgetSurplusAbudgetsurplusisanexcessofgovernmentreceiptsovergovernmentspending.BudgetDeficitAbudgetdeficitisanexcessofgovernmentspendingovergovernmentreceipts.Table4SpendingoftheFederalGovernment:2001Copyright©2004S