税收系统设计课件

2007 Thomson South-Western 2007 Thomson South-Western“In this world nothing is certain but death and taxes.”.Benjamin Franklin在此世界上确定无疑的事务就是死亡和税收在此世界上确定无疑的事务就是死亡和税收 -本杰明本杰明.富兰克林富兰克林020406080100富兰克林时代的税收只占富兰克林时代的税收只占美国人均收入的美国人均收入的5%5%。1789 2007 Thomson South-Western“In this world nothing is certain but death and taxes.”.Benjamin Franklin在此世界上确定无疑的事务就是死亡和税收在此世界上确定无疑的事务就是死亡和税收 -本杰明本杰明.富兰克林富兰克林0204060801001789Today如今税收已占美如今税收已占美国人均收入的三国人均收入的三分之一分之一 2007 Thomson South-WesternFigure 1 Government Revenue as a Percentage of GDP图图1 1：政府收入占：政府收入占GDPGDP的百分比的百分比State and localFederal0Revenue asPercent ofGDPTotal government1902192219271913193219401970198019902000195019603530252015105 2007 Thomson South-WesternTable 1:Central Government Tax Revenue as a Percentage of GDP表表1 1：中央政府税收收入占：中央政府税收收入占GDPGDP的百分比的百分比Source:World Development Report 1998/99 2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府The U.S.federal government collects about two-thirds of the taxes in our economy.美国联邦政府在经济中收取大约三分之二的税收美国联邦政府在经济中收取大约三分之二的税收The largest source of revenue for the federal government is the individual income tax.联邦政府的最大收入来源是个人所得税联邦政府的最大收入来源是个人所得税Individual Income TaxesThe marginal tax rate is the tax rate applied to each additional dollar of income.边际税率是收入每增加一美圆时所适用的税率。边际税率是收入每增加一美圆时所适用的税率。Higher-income families pay a larger percentage of their income in taxes.高收入家庭支付的税率比重更高。高收入家庭支付的税率比重更高。2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府The Federal Government and Taxes 联邦政府与税联邦政府与税收收Payroll Taxes:tax on the wages that a firm pays its workers.工资税：对企业支付给工人的工资所征收的税工资税：对企业支付给工人的工资所征收的税Social Insurance Taxes:taxes on wages that is earmarked to pay for Social Security and Medicare.社会保险税：对指定用于社会保障与医疗保健的工资所征收的社会保险税：对指定用于社会保障与医疗保健的工资所征收的税税Excise Taxes:taxes on specific goods like gasoline,cigarettes,and alcoholic beverages.特许权税：比如汽油、香烟和酒精饮料所征收的税。特许权税：比如汽油、香烟和酒精饮料所征收的税。2007 Thomson South-WesternSource:Economic Report of the President,2005,Table B-81.Table 2 Receipts of the Federal Government:2004表表2 2：20042004年联邦政府的收入年联邦政府的收入 2007 Thomson South-WesternReceipts of the Federal Government 2004 20042004年联邦政府的收入年联邦政府的收入Individual Income Tax,43%个人所得税个人所得税 Social Insurance Tax,39%社会保险税社会保险税 Corporate Tax,10%公司税公司税 Other,8%其他其他 2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府Federal Government Spending 联邦政府的联邦政府的支出支出Government spending includes transfer payments and the purchase of public goods and services.联邦政府的支出包括转移支付和对公共联邦政府的支出包括转移支付和对公共产品与公共服务的购买产品与公共服务的购买Transfer payments are government payments not made in exchange for a good or a service.转移支付是转移支付是政府在商品或服务交易以外的支出政府在商品或服务交易以外的支出Transfer payments are the largest of the governments expenditures.转移支付是政府的最大支出转移支付是政府的最大支出 2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府Federal Government Spending 联邦政府的联邦政府的支出支出Expense CategoryExpense Category（支出类别）（支出类别）:Social Security 社会保障社会保障National Defense 国防国防Income Security 收入保障收入保障Net Interest 净利息净利息Medicare 医疗保健医疗保健Health 卫生卫生Other 其他其他 2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府Budget Surplus 预算盈余预算盈余A budget surplus is an excess of government receipts over government spending.预算盈余是指政府收入超过政府支出预算盈余是指政府收入超过政府支出Budget Deficit 预算赤字预算赤字A budget deficit is an excess of government spending over government receipts.预算赤字是指政府支出超过政府收入预算赤字是指政府支出超过政府收入 2007 Thomson South-WesternTable 3 Federal Income Tax Rates:2004表表3 3：20042004年联邦所得税税率年联邦所得税税率 2007 Thomson South-WesternTable 4 Spending of the Federal Government:2004表表4 4：20042004年联邦政府的支出年联邦政府的支出Source:Economic Report of the President,2005,Table B-81.2007 Thomson South-WesternFederal Government Spending:2004 20042004年联邦政府的支出年联邦政府的支出Social Security,22%Defense,20%Income Security,15%Medicare,12%Health,10%Net Interest,7%Other,15%2007 Thomson South-WesternThe Federal Government 联邦政府联邦政府Financial Conditions of the Federal Budget 联邦预算的财政条联邦预算的财政条件件A budget deficit occurs when there is an excess of government spending over government receipts.当政府支出超过政府收入时，预算赤字就出现了。当政府支出超过政府收入时，预算赤字就出现了。Government finances the deficit by borrowing from the public.政府通过向社会公众借贷来弥补赤字。政府通过向社会公众借贷来弥补赤字。A budget surplus occurs when government receipts are greater than government spending.当政府的收入超过政府支出时，预算盈余就出现了当政府的收入超过政府支出时，预算盈余就出现了A budget surplus may be used to reduce the governments outstanding debts.预算盈余可以用来减少政府的未偿付债务预算盈余可以用来减少政府的未偿付债务 2007 Thomson South-WesternThe Demographic and Fiscal Challenge人口与财政的挑战人口与财政的挑战 2007 Thomson South-WesternThe Demographic and Fiscal Challenge人口与财政的挑战人口与财政的挑战 2007 Thomson South-WesternState and Local Government州政府与地方政府州政府与地方政府State and local governments collect about 40 percent of taxes paid.州政府与地方政府收取大约州政府与地方政府收取大约40%的税收。的税收。2007 Thomson South-WesternState and Local Government州政府与地方政府州政府与地方政府ReceiptsSales Taxes 销售税销售税Property Taxes 财产税财产税Individual Income Taxes 个人所得税个人所得税Corporate Income Taxes 公司所得税公司所得税Federal government 联邦政府联邦政府Other 其他其他Taxes$2007 Thomson South-WesternSource:Economic Report of the President,2005,Table B-86.Table 5 Receipts of State and Local Governments:2002表表5 5：20022002年州政府与地方政府的收入年州政府与地方政府的收入 2007 Thomson South-WesternState and Local Government州政府与地方政府州政府与地方政府Spending 支出支出Education 教育教育Public Welfare 公共福利公共福利Highways 高速公路高速公路Other 其他其他 2007 Thomson South-WesternSource:Economic Report of the President,2005,Table B-86.Table 6 Spending of State and Local Governments:2002表表6 6：20022002年州政府与地方政府的支出年州政府与地方政府的支出 2007 Thomson South-WesternTAXES AND EFFICIENCY 税收与效率税收与效率Policymakers have two objectives in designing a tax system.政策制定者们在设计税收制度时有两个目政策制定者们在设计税收制度时有两个目标：标：Efficiency 效率效率Equity 平等平等 2007 Thomson South-WesternTAXES AND EFFICIENCY 税收与效率税收与效率One tax system is more efficient than another if it raises the same amount of revenue at a smaller cost to taxpayers.一种税收制度比另外一种更有效率，如果一种税收制度比另外一种更有效率，如果它能以纳税人更小的成本筹集到相同的税它能以纳税人更小的成本筹集到相同的税收收入。收收入。An efficient tax system is one that imposes small deadweight losses and small administrative burdens.一种有效率的税收制度是强加较小的无谓一种有效率的税收制度是强加较小的无谓损失和行政负担的税收制度。损失和行政负担的税收制度。2007 Thomson South-WesternTAXES AND EFFICIENCY 税收与效率税收与效率The Cost of Taxes to Taxpayers 对于纳税人来说的税收成本对于纳税人来说的税收成本The tax payment itself 税收支付本身税收支付本身Deadweight losses 无谓损失无谓损失Administrative burdens行政负担行政负担 2007 Thomson South-WesternDeadweight Losses 无谓损失无谓损失Because taxes distort incentives,they entail deadweight losses.因为税收扭曲了激励，他们招致了无谓损失。因为税收扭曲了激励，他们招致了无谓损失。The 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.税收的无谓损失是纳税人经济福利的减少，超税收的无谓损失是纳税人经济福利的减少，超过了政府所征收的数额。过了政府所征收的数额。2007 Thomson South-WesternAdministrative Burdens 行政负担行政负担Complying with tax laws creates additional deadweight losses.遵守税法产生了额外的无谓损失遵守税法产生了额外的无谓损失 Taxpayers lose additional time and money documenting,computing,and avoiding taxes over and above the actual taxes they pay.纳税人失去了额外的时间和金钱来填写表格、计算，以纳税人失去了额外的时间和金钱来填写表格、计算，以避免他们支付的数额超过他们实际应当支付的税额。避免他们支付的数额超过他们实际应当支付的税额。The administrative burden of any tax system is part of the inefficiency it creates.任何税收制度的行政负担是它所创造的非效率的一部分。任何税收制度的行政负担是它所创造的非效率的一部分。2007 Thomson South-WesternMarginal Tax Rates versus Average Tax Rates边际税率对平均税率边际税率对平均税率The average tax rate is total taxes paid divided by total income.平均税率是总税收除总收入平均税率是总税收除总收入The marginal tax rate is the extra taxes paid on an additional dollar of income.边际税率是收入每增加一美圆所支付的额外边际税率是收入每增加一美圆所支付的额外税收。税收。2007 Thomson South-WesternLump-Sum Taxes 定额税定额税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.定额税是对每个人等量征收的税收，不管收定额税是对每个人等量征收的税收，不管收入水平或者人们所采取的行动如何。入水平或者人们所采取的行动如何。2007 Thomson South-WesternTAXES AND EQUITY 税收与平等税收与平等How should the burden of taxes be divided among the population?税收的负担应当在全体人口中如何划分？税收的负担应当在全体人口中如何划分？How do we evaluate whether a tax system is fair?我们如何评价一种税收制度是否公平？我们如何评价一种税收制度是否公平？2007 Thomson South-WesternTAXES AND EQUITY 税收与平等税收与平等Principles of Taxation 税收原则税收原则Benefits principle 受益原则受益原则Ability-to-pay principle 支付能力原则支付能力原则$2007 Thomson South-WesternBenefits Principle 受益原则受益原则The benefits principle is the idea that people should pay taxes based on the benefits they receive from government services.受益原则是指人们应当根据他们从政府服务受益原则是指人们应当根据他们从政府服务中获得的利益来纳税。中获得的利益来纳税。An example is a gasoline tax:一个范例是汽一个范例是汽油税油税Tax revenues from a gasoline tax are used to finance our highway system.来自汽油税的税收收入被用于为我们的高速公路系统投来自汽油税的税收收入被用于为我们的高速公路系统投资资People who drive the most also pay the most toward maintaining roads.那些经常开车的人也应当为道路的维护支付更多。那些经常开车的人也应当为道路的维护支付更多。2007 Thomson South-WesternAbility-to-Pay Principle 支付能力原则支付能力原则The 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.支付能力原则是指税收应当根据该人承受负支付能力原则是指税收应当根据该人承受负担的能力来加以征收担的能力来加以征收The ability-to-pay principle leads to two corollary notions of equity.支付能力原则导支付能力原则导致两种平等的推论式概念致两种平等的推论式概念Vertical equity 纵向平等纵向平等Horizontal equity 横向平等横向平等 2007 Thomson South-WesternAbility-to-Pay Principle 支付能力原则支付能力原则Vertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts.纵向平等是指纳税支付能力强的纳税人应当纵向平等是指纳税支付能力强的纳税人应当支付更大的数额支付更大的数额For example,people with higher incomes should pay more than people with lower incomes.比如说，高收入者应当比低收入者支付更多的比如说，高收入者应当比低收入者支付更多的税收税收。2007 Thomson South-WesternAbility-to-Pay Principle 支付能力原则支付能力原则Vertical Equity and Alternative Tax Systems 纵向平等与可替换的税收制度纵向平等与可替换的税收制度A proportional tax is one for which high-income and low-income taxpayers pay the same fraction of income.比例税是高收入纳税人与低收入纳税人支付收入中相同比例的税收比例税是高收入纳税人与低收入纳税人支付收入中相同比例的税收A regressive tax is one for which high-income taxpayers pay a smaller fraction of their income than do low-income taxpayers.累退税是高收入纳税人缴纳的税收在收入中的比例低于低收入纳税累退税是高收入纳税人缴纳的税收在收入中的比例低于低收入纳税人人A progressive tax is one for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayers.累进税是高收入纳税人缴纳的税收在收入中的比例高于低收入的纳累进税是高收入纳税人缴纳的税收在收入中的比例高于低收入的纳税人。税人。2007 Thomson South-WesternAbility-to-Pay Principle 支付能力原则支付能力原则Horizontal Equity 横向平等横向平等Horizontal equity is the idea that taxpayers with similar abilities to pay taxes should pay the same amounts.横向平等是指具有相同能力的纳税人应当支付相同的税横向平等是指具有相同能力的纳税人应当支付相同的税额。额。For 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.比如说，两个家庭赡养的人数相同，收入相同，生活比如说，两个家庭赡养的人数相同，收入相同，生活在一个国家不同地区的家庭应当支付相同的联邦税。在一个国家不同地区的家庭应当支付相同的联邦税。2007 Thomson South-WesternTable 7 Three Tax Systems表表7 7：三种税收制度：三种税收制度 2007 Thomson South-WesternSource:Congressional Budget Office.Figures are estimates for 2005.Dollar figures are expressed in 2001 dollars.Table 8 The Burden of Federal Taxes表表8 8：联邦税收的负担：联邦税收的负担 2007 Thomson South-WesternCASE STUDY:Horizontal Equity and the Marriage Tax案例研究：横向平等与婚姻税案例研究：横向平等与婚姻税Marriage affects the tax liability of a couple in that tax law treats a married couple as a single taxpayer.婚姻影响一对夫妇的税收责任的原因是，税法把已婚夫妇婚姻影响一对夫妇的税收责任的原因是，税法把已婚夫妇作为一个纳税人来对待。作为一个纳税人来对待。When a couple gets married,they stop paying taxes as individuals and start paying taxes as a family.当一对夫妇结婚后，他们不再作为个人纳税，而开始作为当一对夫妇结婚后，他们不再作为个人纳税，而开始作为一个家庭纳税。一个家庭纳税。If each has a similar income,their total tax liability rises when they get married.如果他们两人的收入相仿，那么婚后他们的总税收责任就如果他们两人的收入相仿，那么婚后他们的总税收责任就提高了。提高了。2007 Thomson South-WesternTax Incidence and Tax Equity税收归宿与税收平等税收归宿与税收平等The difficulty in formulating tax policy is balancing the often conflicting goals of efficiency and equity.制订税收政策的困难在于平衡效率与平等这制订税收政策的困难在于平衡效率与平等这两个往往冲突的目标。两个往往冲突的目标。The study of who bears the burden of taxes is central to evaluating tax equity.对于谁承担税收负担的研究是评价税收平等对于谁承担税收负担的研究是评价税收平等的关键。的关键。This study is called tax incidence.这一研究叫做这一研究叫做“税收归宿税收归宿”。2007 Thomson South-WesternTax Incidence and Tax Equity税收归宿与税收平等税收归宿与税收平等Flypaper Theory of Tax Incidence 税收归宿税收归宿的捕蝇纸理论的捕蝇纸理论According to the flypaper theory,the burden of a tax,like a fly on flypaper,sticks wherever it first lands.根据捕蝇纸理论，税收归宿，如同捕蝇纸根据捕蝇纸理论，税收归宿，如同捕蝇纸上的苍蝇那样，粘着在它首先着陆的地方。上的苍蝇那样，粘着在它首先着陆的地方。Summary 2007 Thomson South-WesternThe U.S.government raises revenue using various taxes.美国政府利用各种不同的税收筹集收入美国政府利用各种不同的税收筹集收入Income taxes and payroll taxes raise the most revenue for the federal government.所得税与工资税为联邦政府筹集大部分收所得税与工资税为联邦政府筹集大部分收入入Sales taxes and property taxes raise the most revenue for the state and local governments.销售税与财产税为州政府与地方政府筹集销售税与财产税为州政府与地方政府筹集了大部分收入。了大部分收入。Summary 2007 Thomson South-WesternEquity and efficiency are the two most important goals of the tax system.平等与效率是税收制度最重要的两个目标平等与效率是税收制度最重要的两个目标The efficiency of a tax system refers to the costs it imposes on the taxpayers.一种税收制度的效率是指它强加在纳税人身上的成本一种税收制度的效率是指它强加在纳税人身上的成本The equity of a tax system concerns whether the tax burden is distributed fairly among the population.一种税收制度的平等是考虑税收负担是否在全体人口中得一种税收制度的平等是考虑税收负担是否在全体人口中得到公平的分摊。到公平的分摊。Summary 2007 Thomson South-WesternAccording to the benefits principle,it is fair for people to pay taxes based on the benefits they receive from the government.根据受益原则，人们根据他们从政府获得根据受益原则，人们根据他们从政府获得的利益而支付税收是公平的。的利益而支付税收是公平的。According to the ability-to-pay principle,it is fair for people to pay taxes on their capability to handle the financial burden.根据支付能力原则，人们根据他们处理经根据支付能力原则，人们根据他们处理经济负担的能力来支付税收是公平的。济负担的能力来支付税收是公平的。Summary 2007 Thomson South-WesternThe distribution of tax burdens is not the same as the distribution of tax bills.税收负担的分摊与税收帐单的分摊并不是税收负担的分摊与税收帐单的分摊并不是一回事。一回事。Much of the debate over tax policy arises because people give different weights to the two goals of efficiency and equity.围绕着税收政策的许多争论之所以出现，围绕着税收政策的许多争论之所以出现，是因为人们对于效率和平等给予了不同的是因为人们对于效率和平等给予了不同的权重。权重。