曼昆《经济学原理》12 design_tax--(汉魅HanMei—经济.ppt

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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