Chap税制的设计经济学原理曼昆中英文双语实用PPT课件

1、“在这个世界上除了死亡和税收以外没有什么事情是确定无疑的。” . . . 本.富兰克林0204060801001789富兰克林时代，一般美国人交纳的税约占美国人均收入的5。第1页/共77页“In this world nothing is certain but death and taxes.” . . . Benjamin Franklin0204060801001789TodayToday, taxes account for up to a third of the average Americans income.第2页/共77页“在这个世界上除了死亡和税收以外没有什么事情是确定无疑

2、的。” . . . 本.富兰克林0204060801001789Today今天，税收占到一般美国人均收入的三分之一左右。第3页/共77页Government Revenue as a Percentage of GDP政府收入占GDP的百分比税收占GDP的百分比总计州与地方政府联邦政府第4页/共77页Central Government Tax Revenue as a Percent of GDP中央政府税收收入在GDP中的百分比(98/99)France 法国38.8United Kingdom 英国33.7Germany 德国29.4Brazil 巴西19.7United States

3、美国19.3Canada 加拿大18.5Russia 俄罗斯17.4Indonesia 印度尼西亚14.7Pakistan 巴基斯坦15.3Mexico 墨西哥12.8India 印度10.3第5页/共77页The Federal Government 联邦政府 The U.S. federal government collects about two-thirds of the taxes in our economy.美国联邦政府收取了我们经济中约三分之二的税收。第6页/共77页The Federal Government 联邦政府The largest source of revenu

4、e for the federal government is the individual income tax.联邦政府最大的收入来源是个人所得税。第7页/共77页Individual Income Taxes个人所得税uThe marginal tax rate is the tax rate applied to each additional dollar of income.边际税率 适用于收入每增加1美元的税率。uHigher-income families pay a larger percentage of their income in taxes.高收入家庭收入中税收的百

5、分比高。第8页/共77页Federal Income Tax Rates: 1999On Taxable IncomeThe Tax Rate Is . . .Up to $25,75015.0 %From $25,750 to $62,45028.0From $62,450 to $130,25031.0From $130,250 to $283,15036.0Over $283,15039.6第9页/共77页联邦所得税: 1999应应纳纳税税收收入入（美美元元） 税税率率 25,750 以下 15.0 25,750 62,450 28.0 62,450130,250 31.0 130,25

6、0 283,150 36.0 283,150 以上 39.6 第10页/共77页The Federal Government The Federal Government and Taxes Payroll Taxes: tax on the wages that a firm pays its workers. Social Insurance Taxes: taxes on wages that is earmarked to pay for Social Security and Medicare. Excise Taxes: taxes on specific goods like g

7、asoline, cigarettes, and alcoholic beverages.第11页/共77页联邦政府 联邦政府和税收 工薪税: 针对企业付给工人工资的税。 社会保障税: 这些税的收入被用来支付社会保障和医疗保健。u销售税: 针对某些特殊物品的税，如汽油、香烟和酒精饮料。第12页/共77页Table 2 Receipts of the Federal Government: 2001Copyright2004 South-Western第13页/共77页联邦政府的收入: 2001税税数量（数量（10亿美元）亿美元）人均量人均量收入中的百收入中的百分比分比个人所得税个人所得税$99

8、4$3,48850%社会保障税社会保障税6942,43535公司所得税公司所得税1515308其他其他1525338总计总计1,9916,986100第14页/共77页Receipts of the Federal GovernmentIndividual Income Tax, 50% Social Insurance Tax, 35% Corporate Tax, 8% Other, 8%第15页/共77页联邦政府的收入.个人所得税, 50% 社会保障税, 35% 公司所得税, 8% 其他, 8%第16页/共77页Federal Government SpendinguGovernment

9、 spending includes transfer payments and the purchase of public goods and services.uTransfer payments are government payments not made in exchange for a good or a service.uTransfer payments are the largest of the governments expenditures. 第17页/共77页联邦政府支出u政府支出包括转移支付和公共物品和劳务的购买。u转移支付 是政府不为了交换物品或劳务的支付

10、。u转移支付是联邦政府的最大支出项。第18页/共77页Federal Government Spending联邦政府支出Expense Category: 支出项目：uSocial Security 社会保障uNational Defense 国防uNet Interest 净利息uIncome Security 收入保障uMedicare 医疗uHealth 保健uOther 其他第19页/共77页The Federal Government Budget Surplus A budget surplus is an excess of government receipts over go

11、vernment spending. Budget Deficit A budget deficit is an excess of government spending over government receipts.第20页/共77页联邦政府 预算盈余 预算盈余政府收入大于政府支出。 预算赤字 预算赤字 政府支出大于政府收入。第21页/共77页Table 4 Spending of the Federal Government: 2001Copyright2004 South-Western第22页/共77页表4. 联邦政府支出: 2001项目数量(10亿美元)人均量（美元）支出中百分

12、比社会保障 433 1,51923 国防3091,08417 净利息20672311收入保障27094714 医疗21776112 保健1736079 其他25689814 总计 1,864 6,540100 第23页/共77页Federal Government Spending: 2001 Social Security, 23% Defense, 17% Net Interest, 11% Income security, 14% Medicare, 12% Health, 9% Other, 14%,第24页/共77页联邦政府支出: 2001 社会保障, 23% 国防, 17% 净利息

13、, 11% 收入保障, 14% 医疗, 12% 保健, 9% 其他, 14%,第25页/共77页The Federal Government Financial Conditions of the Federal Budget A budget deficit occurs when there is an excess of government spending over government receipts. Government finances the deficit by borrowing from the public. A budget surplus occurs whe

14、n government receipts are greater than government spending. A budget surplus may be used to reduce the governments outstanding debts.第26页/共77页联邦政府 联邦预算的财务状况 当政府支出大于政府收入时，政府预算赤字。 政府通过向公众借款来为预算赤字筹款。 当政府收入大于政府支出时，政府预算盈余。 预算盈余可以用来减少政府未清偿的债务。第27页/共77页State and Local Governments州与地方政府State and local gover

15、nments collect about 40 percent of taxes paid.州和地方政府得到全部税收的40左右第28页/共77页State and Local Government Receipts州与地方政府的收入uSales Taxes 销售税uProperty Taxes 财产税uIndividual Income Taxes 个人所得税uCorporate Income Taxes 公司所得税uOther 其他 Taxes$第29页/共77页Table 5 Receipts of State and Local Governments: 1999Copyright200

16、4 South-Western第30页/共77页表5. 州与地方政府收入: 1999税税金额（金额（10亿美元）亿美元）人均金额（美人均金额（美元）元）收入中百分收入中百分比比销售税销售税$291$1,07020%财产税财产税24088217个人所得税个人所得税18969513公司所得税公司所得税341252从联邦政府获得从联邦政府获得7199619其他其他4091,50429总计总计$1,434$5,271100%第31页/共77页State and Local Government Spending州与政府支出uEducation 教育 uPublic Welfare 公共福利uHighw

17、ays 高速公路uOther 其他第32页/共77页Table 6 Spending of State and Local Governments: 1999Copyright2004 South-Western第33页/共77页表6. 州与地方政府支出: 1999项目金额(10亿美元)人均金额（美元）支出中的百分比教育 483 1,77634公共福利21980516高速公路933417其他6072,23243总计 1,402 5,154100 第34页/共77页TAXES AND EFFICIENCY税收与效率 Policymakers have two objectives in desi

18、gning a tax system. 在设计税制时，决策者有两个目标Efficiency 效率Equity 平等第35页/共77页Taxes and EfficiencyuOne tax system is more efficient than another if it raises the same amount of revenue at a smaller cost to taxpayers. uAn efficient tax system is one that imposes the smallest deadweight losses and administrative

19、burdens possible. 第36页/共77页税收和效率u如果一种税制以纳税人较低的成本筹集了等量收入，这种税制就比另一种税制更有效率。 u一种 有效率 的税制是引起无谓损失和管理负担小的税制。第37页/共77页TAXES AND EFFICIENCY税收与效率 The Cost of Taxes to Taxpayers 纳税人的税收成本 The tax payment itself 税收本身 Deadweight losses 无谓损失 Administrative burdens 管理负担第38页/共77页Deadweight Losses of TaxationuBecause

20、 taxes distort incentives, they entail deadweight losses.uThe deadweight loss of a tax is the reduction of the economic well-being of taxpayers in excess of the amount of revenue raised by the government.第39页/共77页税收的无谓损失u由于税收扭曲了激励，所以引起无谓损失。u税收的无谓损失是纳税人经济福利的减少大于政府筹集到的收入量。第40页/共77页Administrative Burde

21、nsComplying with tax laws creates additional deadweight losses. uTaxpayers lose additional time and money documenting, computing, and avoiding taxes over and above the actual taxes they pay.uThe administrative burden of any tax system is part of the inefficiency it creates. 第41页/共77页管理负担遵守税法会造成更多的无谓

22、损失。 u纳税人要花费额外时间和金钱整理文件、计算应纳税额和合理避税。u任何一种税制的管理负担是这一税制造成无效率的部分原因。第42页/共77页Marginal Tax Rates versus Average Tax Rates边际税率与平均税率uThe average tax rate is total taxes paid divided by total income. 平均税率支付的总税收除以总收入。uThe marginal tax rate is the extra taxes paid on an additional dollar of income. 边际税率增加一美元收入

23、需支付的额外税收。第43页/共77页Lump-Sum Taxes 定额税A lump-sum tax is a tax that is the same amount for every person, regardless of earnings or any actions that the person might take.无论收入如何，也无论每个人会采取什么行动，每个人应交纳的税是等量的。这种税被称为定额税。第44页/共77页Taxes and Equity 税收与平等uHow should the burden of taxes be divided among the popul

24、ation? 应该如何在人们中分配税收负担？uHow do we evaluate whether a tax system is fair? 如何评价一种税制是否公平？第45页/共77页Principles of Taxation 税收原则uBenefits principle 受益原则uAbility-to-pay principle 能力纳税原则$第46页/共77页Benefits PrincipleuThe benefits principle is the idea that people should pay taxes based on the benefits they rec

25、eive from government services.uAn example is a gasoline tax:uTax revenues from a gasoline tax are used to finance our highway system.uPeople who drive the most also pay the most toward maintaining roads.第47页/共77页受益原则u受益原则 认为，应该根据人们从政府服务中得到的利益来纳税的思想。u一个例子是汽油税:u汽油税的收入用于修建和维修公路。u谁驾驶车辆行驶路程越长，谁为维护公路费用支付的

26、越多。第48页/共77页Ability-to-Pay PrincipleuThe ability-to-pay principle is the idea that taxes should be levied on a person according to how well that person can shoulder the burden.uThe ability-to-pay principle leads to two corollary notions of equity.uVertical equityuHorizontal equity第49页/共77页能力纳税原则u能力纳

27、税原则 认为，应该根据一个人可以承受的负担来对这个人征税的思想。u能力纳税得出了两个平等观念的推论：u纵向平等u横向平等第50页/共77页Vertical EquityuVertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts.uFor example, people with higher incomes should pay more than people with lower incomes. 第51页/共77页纵向平等u纵向平等 主张

28、支付能力高的纳税人应该交纳更多税收的思想。u例如，收入高的人应该比收入低的人交纳更多的税。第52页/共77页Vertical Equity and Alternative Tax SystemsuA proportional tax is one for which high-income and low-income taxpayers pay the same fraction of income.uA regressive tax is one for which high-income taxpayers pay a smaller fraction of their income t

29、han do low-income taxpayers.uA progressive tax is one for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayers.第53页/共77页纵向平等和几种税制u比例税 高收入纳税人和低收入纳税人交纳收入中相同比例的税收。u累退税 高收入纳税人交纳的税收在收入中的比例低于低纳税人的税收。u累进税 高收入纳税人交纳的税收在收入中的比例高于低收入纳税人的税收。第54页/共77页Horizontal EquityuHor

30、izontal equity is the idea that taxpayers with similar abilities to pay taxes should pay the same amounts. uFor example, two families with the same number of dependents and the same income living in different parts of the country should pay the same federal taxes.第55页/共77页横向平等u横向平等 主张有相似支付能力的纳税人应该交纳

31、等量税收的思想。 u例如，居住在不同地区但拥有相同数量的孩子和相同数量收入的纳税人应该交纳相同的联邦税。第56页/共77页Three Tax Systems 三种税制Proportional TaxRegressive TaxProgressive TaxIncomeAmount of TaxPercentof IncomeAmount of TaxPercentof IncomeAmount of TaxPercentof Income$50,000$12,50025%$15,00030%$10,00020%100,00025,00025%25,00025%25,00025%200,0005

32、0,00025%40,00020%60,00030%第57页/共77页Table 8 The Burden of Federal TaxesCopyright2004 South-Western第58页/共77页表8. 联邦税收负担五五等等分分 平平均均收收入入 税税收收占占收收入入的的百百分分比比 全全部部收收入入的的百百分分比比 全全部部税税收收的的百百分分比比 最最低低收收入入 $11,400 5.3% 4.0% 0.9% 第第二二集集团团 28,600 12.8 9.0 5.2 中中等等收收入入 45,100 16.7 13.9 10.4 第第四四集集团团 65,600 20.0 20

33、.2 18.1 最最高高收收入入 167,500 27.4 53.2 65.4 最最高高的的 1 1,016,900 32.7 15.8 23.1 第59页/共77页CASE STUDY: Horizontal Equity and The Marriage TaxuMarriage affects the tax liability of a couple in that tax law treats a married couple as a single taxpayer. uWhen a couple gets married, they stop paying taxes as in

34、dividuals and start paying taxes as a family. uIf each has a similar income, their total tax liability rises when they get married.第60页/共77页案例研究：横向平等结婚税u因为税法把一对已婚男女作为一个纳税人，结婚影响一对男女的税收负担。 u当一对男女结婚后，他们就不再作为个人纳税，并开始作为一个家庭纳税。 u如果这个男人和女人有相似的收入，他们的总税收负担就在结婚时增加。第61页/共77页Tax Incidence and Tax EquityuThe dif

35、ficulty in formulating tax policy is balancing the often conflicting goals of efficiency and equity.uThe study of who bears the burden of taxes is central to evaluating tax equity.uThis study is called tax incidence.第62页/共77页税收归宿与税收平等u制定税收政策的难点就在于平衡常常相互冲突的效率和平等目标。u研究谁承担税收负担是评价税收平等的中心。u这项研究被称为税收归宿。第6

36、3页/共77页Flypaper Theory of Tax Incidence税收归宿的粘蝇纸理论According to the flypaper theory, the burden of a tax, like a fly on flypaper, sticks wherever it first lands.根据粘蝇纸理论，税收负担就像粘蝇纸上的苍蝇，被粘在它首先落地的地方。第64页/共77页The Flat Tax 单一税率税uFirst proposed by economist Robert Hall in the 1980s. 首先由经济学家罗伯特.霍尔在80年代提出。uPro

37、posed as an alternative to the current tax system. 被建议代替现行的税制。uA single, low tax rate would apply to all income in the economy. 单一的低税率适用于经济中所有的收入水平。第65页/共77页Proposed Benefits of the Flat TaxuThe flat tax would eliminate many of the deductions allowed under the current income tax thereby broadening t

38、he tax base and reducing marginal tax rates for most people.uBecause the flat tax is simple, the administrative burden of taxation would be greatly reduced.第66页/共77页支持者认为单一税率税的好处u单一税率税将取消现行所得税下允许的许多税收减免，因此扩大税基，降低大多数人面临的边际税率。u由于单一税率税如此简单，所以税收的管理负担将大大降低。第67页/共77页Proposed Benefits of the Flat TaxuBecau

39、se all taxpayers would be faced with the same marginal tax rate, the tax could be collected at the source of income.uThe flat tax would replace both the personal and corporate income taxes and would eliminate the current double taxation of corporate profits.uThe flat tax could increase the incentive to save.第68页/共77页支持者认为单一税率税的好处u由于所有纳税人都将面临相同的边际税率，所以可以按收入来源而不是按得到收入的人来收税。u单一税率税将取代个人所得税和公司所得税，并消除目前对公司利润的双重征税。u单一税率税能提高对储蓄的激励。第6