美国财政联邦制和财产税

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,*,美国财政联邦制和财产税,American Fiscal Federalism and Property Taxation,满燕云博士,美国,印第安纳大学,公共管理与环境事务学院,经济与公共政策副教授,Dr.Joyce Yanyun Man,Associate Professor of Economics and Public Policy,School of Public and Environmental Affairs Indiana University,1315 E.Tenth Street,Bloomington,IN 47405,812-855-9027,August 7,2006,1,财政联邦制,Fiscal Federalism,It describes the ways in which revenues and responsibilities are divided,assigned,or shared among different levels of government within a given country.,它描述在一个特定的国家内各 级 政府之间是如何划分，分配 或分享公共收支和责任的。,2,I.Fiscal Characteristics of Government,美国政府的财政特征,Level/Type,Number,Federal,联邦,States and D.C.,州和,DC,Territorial,属地,Counties/Parishes,县,/,教区,Cities/Towns/Townships,市,/,城,/,镇,School Districts,学区,Special Districts,特别区,Total,共计,1,51,5,3,034,19,429,13,506,35,052,87,525,Table 1:Governments in the U.S.(2002 census),3,Figure 1:Percentage of Expenditure in Total Government Outlay by Level of Governments,各级政府占总开支的百分比,(FY 2001),Federal,45%,State,29%,Counties,6%,School Districts,8%,Special Districts,3%,Cities/Townships/,Towns 9%,联邦,45%,州,29%,县,6%,市,/,城,/,镇,9%,学区,8%,特别区,3%,4,Table 2.Federal Government Expenditures(FY2001),联邦政府开支,Programs/Functions,$Billions,%,Social Security,社会,安全,保,障,$433,23%,National Defense,国防,306,16,Income Security,收入安全保障,270,15,Medicare,医疗保障,217,12,Net Interest,纯利息,206,11,Health,健康,172,9,Education and Training,教育和训练,57,3,Transportation,交通运输,54,3,Others,其他,149,8,Total Outlay,总计费用额,1,864,100,5,Table 3.State and Local Government Expenditures,州和地方政府开支,(FY2001),Programs/Functions,State Gov.$billion%,Local Gov.,$billion%,Social Security&Income Support,社会和收入安全保障,$286 24%,$109 10%,Education,教育,$152 13%,$419 39%,Transportation,交通运输,$68 6%,$61 6%,Public Safety,公共安全,$54 5%,$97 9%,Envir.&Housing,环境与住房,$27 2%,$95 9%,Government Admin.,政府行政,$36 3%,$48 5%,Interest on Debt,债务利息,$31 2%,$43 4%,Intergov.Exp.,政府间的开支,$350 30%,$11 1%,Others,其他,$181 15%,$187 17%,Total Outlay,总计费用额,$1,186 100%,$1,070 100%,6,Figure 2:Federal Government Revenue,联邦政府收入,(FY2001),个人所得税,50%,企业所得税,8%,社会保险税,33%,特许税,3%,其他,6%,7,Figure 3:State and Local Government Revenue(FY2001),财产税,财产税,销售税,销售税,个人所得税,个人所得税,地方政府收入,州政府收入,政府间的援助,政府间的援助,机动车执照,机动车执照,企业所得税,企业所得税,收费,收费,水电收入,水电收入,其他收入,其他收入,8,II.Evolution of Fiscal Federalism in the U.S.,美国财政联邦制的演变,The first Century of American Federalism,美国联邦制建立初期,16,th,Amendment in 1913(Federal income tax)and WWI,征收联邦所得税和第二次世界大战,3.The Depression of the 1930s,大萧条,4.New Federalism since 1950,新联邦制,Deregulation,减低政府干预,Privatization,私有化,Devolution,放权,9,III.The Logic of Fiscal Decentralization,财政分权的逻辑,Economic Efficiency 经济效率,Variations in individual preferences and tastes.趣味和需求的多样性,Benefits of social goods are spatially limited.社会商品益处的空间局限性,2.Positive Competition(Tiebout Model),“Voting with ones foot 地方政府之间良性竞争,3.Value of innovation and experimentation.创新和实验,4.Political Value and Government Accountability,政治民主化和政府责任制,10,IV.The Property Tax:Structures and Administration,财产税,:,结构和管理,The Role of Property Tax in State and Local Government Finance,财产税在州和地方政府财务中的角色,Why Tax Property?,为什么征收财产税,?,What Are Taxed?,征税的对象是什么？,How to Define Tax Base?,怎么定义税基,?,At What Rate?,以什么税率,?,How to Administer?,如何管理,?,11,Background,背景,Among the oldest taxes:Levied on land in Athens in 596 B.C.Roman applied to land and personal property,最早的税种之一.公元前596 年时雅典对土地征收财产税，罗马对土地和动产征收财产税,Adopted in the mid-17th century colonial government on“visible estate,17 世纪英属北美殖民地政府对“可见财产征财产税,A primary form of tax on wealth(besides Poll tax,Estate and Inheritance tax,Gift tax),除人头税,遗产税和馈赠税之外，对财富的一种主要征税形式,12,Figure 4:,Property Tax Revenue as a Percentage of Total Tax Revenue by Level of Government,2001,各级政府财产税占总税收的百分比,2001,年,州和地方政府,州政府,县,市镇,学区,特别区,13,Table 4:Trend,趋 势,财政年份,Fiscal Year,总财产税,Total property tax($bil),占州与地方税收百分比,%of S-L tax,占地方税收百分比,%of local Tax,占国民总产值百分比,%of GDP,1934,年,41,亿美元,75%,92.5%,6.3%,2001,年,2637,亿美元,29%,72%,2.5%,14,15,Property,不动产,Real property,动产,Personal Property,土地,Land,增设物,Improvements,有形财产,Tangible,无形财产,Intangible,农业,Agricultural,自用住宅,Owner-occupied residential,出租,Rental,商业,Commercial,工业,Industrial,水电设施,utility,空地,Vacant lots,财产,Table 5:,财产的范围和定义,16,Table 6:Assessed Property Value by Type(1986),Real Property,(85%),Residential,(52%),Commercial(15%),Industrial(6%),Farm Acreage(6%),Vacant lots(4%),Single-family houses,(45%),State assessed,property value,($243 billion),(5%),Locally Assessed Property Value,($4575 billion),(95%),Personal Property,(10%),由州评估的财产价值,由地方评估的财产价值,不动产,动产,住宅,单一家庭住宅,商业,工业,农业用地,空地,17,为什么征收财产税？,Why Tax Property?,Ability to Pay Principle 支付能力原那么,Benefit Principle 获利原那么,Relative Immobility of the Tax Base and Stable Revenue Source 税收根底相对不变和稳定的收入来源,Easy to Administer Efficiently and Effectively 容易高效率地和有效地执行,Visible tax base and tax burden to ensure accountability 明显税基和税务负担促进地方政府行政管理责任制,not possible to export tax burden to nonresidents 不易将税务负担转嫁非居民,18,真正市场价值,True Market Value,评估比例规则,Assess Ratio Rule,Exem