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1、CHAPTER7Taxation:CriteriaforEvaluatingRevenueOptionsGovernmentscollectmostoftheirrevenuebyexercisingtheirsovereignpowertocollectcoercivepayments—taxes—ratherthanbysellingproductsorservices.Thesecoercedpaymentsdifferfrompricesinthattheypurchasenospecificgoodorservice.Fur
2、thermore,businessesandindividualswouldrathernotpaytaxesbecause,byandlarge,theamountofgovernmentservicesanyonereceivesisindependentofthetaxthatpersonorbusinesspays.Payingtaxdoesservetokeepthetaxpayeroutoftroublewiththetaxcollectors,but,withfewexceptions,ifneighborspayeno
3、ughtofinanceagovernmentservice,thenwhattheindividualpays(ordoesn’tpay)hasnoimpactonthelevelofservicethatpersonwillreceive.Thetaxpayerdoesn’tgetmorebypayingmoreorlessbypayingless.Neitherarethesepaymentsvoluntarycontri-butionsofferedthroughsomesenseofcivicduty.Theyareamou
4、ntsestablishedinapoliticalprocessthaterectsastructureoflaws—taxstatutesandadministrativeregulations—todeterminehowthecollectivecostofgovernmentserviceswillbedistributedamongelementsofthemarketeconomy.Someservicescan,indeed,besold,andalaterchapterdiscussestheconditionsun
5、derwhichsuchsystems(usercharges)arefeasible.However,governmentsexist,inlargemeasure,toprovideserv-iceswhentheprivatemarkethasfailedormaybeexpectedtofailtoprovidethoseservicesinsufficientquantityorquality,ifatall.Attemptstosellpublicgoodswouldbeineffective,sotaxesarethea
6、nswer.Thedisconnectionbetweentaxpaidandservicereceivedcreatesatensionforthetaxadministratorand,ultimately,forthepublicagenciesthatmustlivewithintherevenueraisedbythetaxsystem.Inamarketeconomy,businessesandindivid-ualsareusedtotheprincipleofexchangethatsays,crudely,“Youg
7、etwhatyoupayfor.”Butthatprincipledoesnotapplyinthetaxsystemfinancingpublicservices.Thetaxisthelawandthetaxcollectorsenforcethe“applicationoftherulesofcollection1toataxbase,”notthecollectionofpriceschargedforservicesrendered.1JohnL.Mikesell,“AdministrationandthePublicRev
8、enueSystem:AViewofTaxAdministration,”PublicAdministrationReview34(1974):651.335336PartTwo:RevenueSources,Struc
