经济专业经济学原理chapter

1、Taxes: Equity vs. Efficiency税收：公平与效率Chapter 18Introduction引言Taxes affect production as well as distribution.税收不仅能影响分配，也会影响生产。This creates a potential tradeoff between the goal of equity and the goal of efficiency.这就产生了公平目标与效率目标之间潜在的权衡。Introduction 引言The chapter focuses on the following questions:本章关

2、注以下问题：How are es distributed in the United States?美国的收入分配如何进行？How do taxes alter that distribution?税收如何改变上述分配？How do taxes affect the rate and mix of output?税收如何影响产出率和产出组合？What Is e? 什么是“收入”？There are several ways to measure e.衡量收入的方法有多种。Personal e :个人收入Wealth：财富Personal e 个人收入Personal e (PI) is e r

3、eceived by households before payment of personal taxes.个人收入是居民每年的税前收入。Personal e is not a complete measure of e. Many goods and services are distributed directly as in-kind e.但个人收入不是收入的全部。很多物品和劳务是以实物收入的形式直接分配而不需要通过市场交易。Personal e 个人收入The distribution of money e is not synonymous with the distributio

4、n of goods and services.这样，现金收入的分配与物品和劳务的分配就不是同义的。Wealth 财富the distribution of wealth is also important in determining access to goods and services,. 财富的分配对于决定物品和劳务的取得途径也是重要的。Wealth - The market value of assets.财富是指资产的市场价值Wealth 财富Wealth represents a stock of potential purchasing power.财富代表潜在购买力的存量。

5、 e statistics tell us how this years flow of purchasing power ( e) is being distributed.收入的统计告诉我们今年的购买力（收入）是如何分配的。The Size Distribution of e 规模性收入分配Size distribution of e is the way total personal e is divided up among households or e classes.规模性收入分配告诉我们，全部的个人收入是如何根据收入阶层划分，分配到不同居民中去的。It tells us the

6、 shares of personal e received by various household e classes.它告诉我们不同收入阶层所得到的个人收入的份额。The Size Distribution of e规模性收入分配 e share is the proportion of total e received by a particular group.收入份额：某一特定团体所获得的总收入的比例。The Lorenz Curve 洛伦兹曲线The Lorenz curve is a graphic illustration of the cumulative size dis

7、tribution of e.洛伦兹曲线：是对收入分配累积比例的一种描述It contrasts complete equality with the actual distribution of e.它反映的是实际的收入分配情况与分配绝对平等情况之间的比较。The Lorenz Curve 洛伦兹曲线The greater the area between the Lorenz curve and the diagonal, the more inequality exists.洛伦兹曲线与45线间的区域越大，不平等程度越严重。The ratio of the shaded are in t

8、he Lorenz curve to the area of the triangle formed by the diagonal is called the Gini coefficient.这块区域面积与整个三角形面积之间的比值称之为基尼系数。The Lorenz Curve 洛伦兹曲线Cumulative Percentage of People人口的累积百分比Cumulative Percentageof e收入的累积百分比27.53.61020304050607080901000102040506070809010030Inequality gap不平等缺口Absolute equ

9、ality绝对平等线Actual distribution实际分配曲线BCAThe Call for Intervention要求政府干预To many people, large and increasing inequality represents a form of market failure.对很多人而言，巨大而且正趋于增大的收入不平等是一种市场失灵。The government could promote greater equality by levying higher taxes on the rich and providing more generous transfe

10、r payments to the poor.通过对富人课以较高的税收并向穷人提供更多的转移支付，政府能够促进更大的平等。The Federal e Tax联邦所得税The federal e tax is designed to be progressive.联邦所得税为累进税制。Progressive tax - A tax system in which tax rates rise as es rise. Progressivity is achieved by imposing increasing marginal tax rates on higher es.累进税-是一种税收体

11、制，在该税制下，税率随着收入的增加而提高。即累进税通过对高收入者课以不断提高的剪辑税率来实现。Changes in Marginal Tax Rates边际税率的变化198019871993199520002004200610%80%70%60%50%40%30%20%Top personal e tax rates70%39.6%38.6%37.6%35%Efficiency Concerns关注效率A progressive tax system raises concerns about efficiency.累进税制会带来对效率的忧虑。High marginal tax rates m

12、ay reduce the incentive to work, produce, or invest.累进税率可能会削弱人们工作、生产或投资的积极性。Tax Elasticity 税收弹性The degree of conflict between equity and efficiency depends on how responsive market participants are to higher tax rates.公平与效率之间的冲突有多大取决于市场参与者对高税率的反应。This response is summarized using the tax elasticity

13、of supply.这种反应可以概括为供给的税收弹性。Tax Elasticity 税收弹性The tax elasticity of supply is the percentage change in quantity supplied divided by the percentage change in tax rates.税收弹性：税率变化的百分比引起的供给量变化的百分比。Equity Concerns 关注公平Critics raise questions about how well the federal e tax promotes equity.对效率的关注还不够，批评家又

14、提出了联邦所得睡能在多大程度上促进公平的问题。What appears to be a progressive tax structure in theory turns out to be a lot less progressive in practice.理论上相当累进的税率在实际当中的累进效果往往小得多。Loopholes 漏洞The progressive tax rates described in the tax code apply to “taxable” e, not to all e.税法仅规定对“应税”收入采用累进税制，而不是全部。Loopholes漏洞The purp

15、ose of itemized deductions is to encourage specific economic activities and reduce potential hardships.这些条目众多的税前扣除项目是为了鼓励一些特定的经济活动并减轻这些经济活动的潜在负担。Loopholes漏洞These deductions may violate the principles of vertical or horizontal equity.这些扣除违背了横向平等和纵向平等原则Vertical equity Principle that people with higher

16、 es should pay more taxes.纵向平等：收入越高者，缴税越多。（能者多缴）Horizontal equity Principle that people with equal es should pay equal taxes横向平等：收入相同者，应交相同的税。Nominal vs. Effective Tax Rates名义税率和实际税率The loopholes created by exemptions, deductions, and tax credits create a distinction between gross economic e and tax

17、able e.由免税额、税前扣除项目和税额地面造成的漏洞导致了经济总收入与应税收入的区别。This distinction, in turn, requires us to distinguish between nominal tax rates and effective tax rates.这种区别要求我们去区分名义税率与实际税率。Nominal vs. Effective Tax Rates名义税率和实际税率The nominal tax rate is calculated by dividing taxes paid by taxable e.名义税率：实际所支付的税额占应税收入的

18、百分比The effective tax rate is calculated by dividing taxes paid by total e.实际税率：实际支付的税额占总收入的百分比Tax-Induced Misallocations税收导致的无效配置Tax loopholes not only foster inequity but encourage inefficiency as well.税收漏洞不仅滋生不公平而且鼓励无效率Tax preferences induce resource shifts into tax-preferred activities.税收优惠会导致资源流

19、向销售税收优惠的经济活动。Taxes and Inequality 税收和不公平The regressivity of the Social Security payroll tax and of many state and local taxes offsets most of the progressivity of the federal e tax.社会保障税以及其他很多州税和地方税存在的累退性抵消了联邦所得税的大部分累进作用。如下图，1%收入最高居民的收入占社会总收入的13%，但支付了26%的联邦所得税，因此，联邦所得税具有累进性。然而，其他联邦税将这些富人的税收奋斗降到了只有18

20、%，州税及地方税的税收归宿进一步减轻了他们的负担。Taxes on the Rich 富人的税负FOR TOP 1 PERCENT OF HOUSEHOLDS1%收入最高的家庭Share of e所占收入份额Share of Taxes所占税收份额Federal e tax联邦所得税All federal taxes全部联邦税All federal, state,and local taxes全部联邦、州及地方税的总和16%18%26%13%The Impact of Transfers转移支付的影响The government completes the redistribution pro

21、cess by transferring e to consumers.政府通过将收入转移给消费者完成再分配过程。The Impact of Transfers转移支付的影响 e transfers are payments to individuals for which no current goods or services are exchanged.收入转移：指未通过商品和服务的交易而对个人的支付。Examples include Social Security, welfare, and unemployment benefits.常见例子有社会保障金、社会福利金和失业保险金。Th

22、e Impact of Transfers转移支付的影响Direct transfers welfare benefits, social security payment and unemployment insurance are more likely to be progressive.直接转移：如社会保障金、社会福利金和失业保险金等，这些一般具有累进性。The Impact of Transfers转移支付的影响Most indirect transfers education, agricultural stability are less likely to be progres

23、sive and may even be regressive in some cases.更多的收入转移是间接的：如教育、农业稳定补贴），这些转移往往不是累进性的，而更可能是累退性的。The Costs of Greater Equality更公平的代价The greatest potential cost of a move toward greater equality is the reduced incentives it might leave in its wake.改进公平最大的潜在成本是会削弱人们工作的动机。The Costs of Greater Equality更公平的代价The essential economic problem that absolute e equality poses is that it breaks the market link between effort and reward.收入的绝对公平产生了一个重要的经济问题，那就是它切断了复出与回报的市场联系。The argument for preserving e inequalities is thus anchored in a concern for productivity.据此，保留收入不平等的观点在有关生产力的问题上找到了支持。The Benefits