公共部门经济学(双语)_ch10

1,Chapter10,IntroductiontoGovernmentFinance,2,Federal,State,andLocalRevenue,Sources:Taxes:PayrollIncome(CorporateandPersonal)PropertySalesandExciseEstateTariffsFeesTuitionLicenses,$3trillionannually,3,PurposeandConsequencesofGovernmentFinance,PoliticalEquilibriumMarketEquilibriumandItsEfficiencyTheDistributionofIncome,4,Taxes,Taxesarecompulsorypaymentstogovernment,5,TaxBasics,TaxBaseTheitemoractivitythatistobetaxedAgeneraltaxisonethattaxesallofthecomponentsoftheeconomicbase,withnoexclusions,exemptions,ordeductionsfromthetaxbase.Aselectivetaxisonethattaxesonlycertainportionsofthetaxbase,oritmightallowexemptionsanddeductionsfromthegeneraltaxbase.Anexcisetaxisaselectivetaxonthemanufactureorsaleofaparticulargoodorservice.TaxRateStructureTherelationshipbetweentheamountthatistobepaidintaxandthetaxbaseforagivenaccountingperiod,6,TaxBasics(Continued),MarginalTaxRateTheamountbywhichthetaxincreaseswhenthetaxbaseincreases,AverageTaxRateThetotalamountoftaxdividedbythetotalamountofthetaxbase,TaxbracketTherangeofthetaxbaseinwhichthemarginalrateisconstant,7,DescriptorsoftheTaxRateStructure,AProgressiveTaxhasastructurewherethemarginaltaxrateisincreasingandgreaterthantheaveragetaxrate.AProportionalTaxhasastructurewherethemarginaltaxrateisconstantandequaltotheaveragetaxrate.(SometimescalledaFlatTax)ARegressiveTaxhasastructurewherethemarginaltaxrateisdecreasingandlessthantheaveragetaxrate.,8,Figure10.1AProportionalTaxRateStructure,TaxRate(Percent),TaxBase(DollarsperYear),0,t,9,Figure10.2AProgressiveTaxRateStructure,TaxRate(Percent),TaxBase(DollarsofTaxableIncomeperYear),0,35,25,15,MTR,ATR,4,000,29,000,70,000,10,Figure10.3AnExampleofaRegressiveTaxStructure,TaxRate(Percent),0,15.30,12.35,2.9,$100,000,$76,200,11,AverageTaxRatesintheUS,12,AverageTaxRatesThroughouttheWorld,13,HowShouldtheBurdenofGovernmentBeFinanced?,BenefitPrincipleThosewhobenefitthemostfromaparticularprogramshouldpaythemostforthatprogram(LindahlTaxprincipleatwork).Ability-to-PayPrincipleThosewhohavethegreatestabilitytopayshouldberequiredtopaythemost.,14,CriteriaforEvaluatingMethodsofGovernmentFinance,EquityThedistributionofthegovernmentfinanceburdenshouldcoincidewithcommonlyheldnotionsoffairnessandability-to-pay.EfficiencyThesystemofgovernmentfinanceshouldraiserevenueswiththeleastlossinefficiencyintheprivatesector.AdministrativeeaseAgovernmentfinancesystemshouldberelativelyeasytoadministerconsistently,withoutexcessivecoststocollect,enforce,andcomplywithtaxesandtaxlaws.,15,HorizontalandVerticalEquity,Horizontalequityisachievedwhenindividualsofthesameeconomiccapacity(measured,forexample,byincome)paythesameamountoftaxesperyear(orovertheirlifetimes).Verticalequityisaccomplishedwhenindividualsofdifferingeconomicabilitypayannualtaxbillsthatdifferaccordingtosomecollectivelychosennotionoffairness.Bothconceptsaresubjective.“Economiccapacity”isdifficulttomeasureandadminister.“Abilitytopay”requiresvaluejudgmentsontheproperincomedistribution.,16,TaxCompliance,AvoidanceandEvasion,TaxEvasionisthetermforillegalwaystoavoidpayingtaxes.Itistypicallytheresultofnotdeclaringincomeoroverstatingotherwiselegaldeductions.TaxAvoidanceisthetermforlegalwaystoavoidpayingtaxes,typicallytheresultofavoidingactivitiesthataretaxed,delayingthetimeatwhichtaxesareowed,ortakinganactiondesignedtolowerataxburden.,17,Figure10.4ReducingTaxEvasion,18,AlternativestoTaxation,DebtFinanceisthemeansoffinancingexpendituresbyissuingbonds.InflationaryFinanceisthemeansoffinancingexpendituresthroughtheprintingofmoney.,19,Figure10.5InflationaryFinance,20,MorealternativestoTaxation,DonationsMoney(butmoreusuallytime)isvoluntarilygiventogovernment.MilitaryserviceorworkinthePeaceCorpscanbeconsideredadonationwhenthecompensationislessthanthemarketvalueofthetime.UserChargesUsersofagovernmentservicecanexpecttopayforthatservice.Examplesincludetuition,feespaidtoenterstateparks,greensfeesatpubliclyownedgolfcourses.EarmarkedTaxesTaxescanbeimplementedtofundspecificpublicgoods.Examplesincludegasolinetaxesandtollsdesignedtofundroadandbridgerepair.,21,Figure10.6UserChargesandEfficiency,22,UserChargesandtheTransportationInfrastructure,Economistsarguethatvotersdemandbetterroadsandairportsinpartbecausethepricetousethem(usuallyzero)islessthanthetruemarginalcost(whichshouldincludecongestioncosts.),23,UserChargesandEfficiency,RoadsandBridgeswearoutwhentoomuchweightisconcentratedontoofewaxles.Tollsmotivatethewrongbehaviorinthattheytaxperaxleratherthanonpoundsperaxle.Estimatessuggestthattaxingpoundsperaxleandusingtherevenuetocreatestrongerroadswouldpayforitselfmorethaneight-fold.,24,Figure10.7UserChargesforaCongestibleGovernment-SuppliedService,25,GovernmentEnterprise,LocalUtilitiesLotteries,26,StateLotteries,38statesrunorparticipateinlotteries.StateLotteriesaccountformorethan3%ofstatere