曼昆微观经济学chapter12.ppt

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1、12TheDesignoftheTaxSystemLearningObjectivesGetanoverviewofhowtheCanadiangovernmentraisesandspendsmoneyExaminetheefficiencycostsoftaxesLearnalternativewaystojudgetheequityofataxsystemSeewhystudyingtaxincidenceiscrucialforevaluatingtaxequityConsiderthetradeoffbetweenefficiencya

2、ndequityinthedesignofataxsystem“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin020406080100TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageperson’sincome.1789“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin0204060801001789Today,ta

3、xesaccountforupto47%oftheaverageCanadian’sincome.TodayFigure1GovernmentRevenueasaPercentageofGDPCopyright©2004South-WesternTable1FederalandProvincial/StateGovernmentTaxasaPercentofGDPCopyright©2004South-WesternStructureofCanadianGovernmentFederaliststructurePoliticalpowerdivi

4、dedbetweenfederalgovernmentandprovincialgovernmentsFederalgovernmenthasthegreaterpowerLocalandmunicipalgovernmentsaregrantedpowersbytheprovincialgovernmentStructureofCanadianGovernmentFederalgovernmentresponsibilitiesMattersofnationalinterest:nationaldefenceandforeignpolicy,i

5、nternationaltrade,competitionpolicy,criminallawandmoneyandbankingDeliveryofnationalsocialprograms,e.g.,EmploymentInsurance(EI)andCanadianPensionPlan(CPP).HasunlimitedtaxingpowersStructureofCanadianGovernmentProvincialgovernmentresponsibilitiesHealthcare,education,welfare,natu

6、ralresourceswithintheirboundaries,andcivillawExtensivetaxingpowers,butlessthanfederalgovernmentAccountformorethanhalfofactivitiesbythepublicsectorinCanadaStructureofCanadianGovernmentTransfersfromfederalgovernmenttoprovincesIntendedhelpfinanceprovincialprogramsinhealth,educat

7、ionandwelfareEqualizationpaymentsTomakeitpossibleforallprovincestoprovidecomparableservicestoresidentsTheFederalGovernmentTaxrevenuesTheCanadianfederalgovernmentcollectsabout45percentofthetaxesinoureconomy.Thelargestsourceofrevenueforthefederalgovernmentisthepersonalincometax

8、,whichaccountsforalmosthalfoftotalfederalrevenue.Table2FederalGovern