税务系统的设计课件

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Chapter 12,The Design Of,The Tax System,The Federal Government,The U.S.federal government collects about two-thirds of the taxes in our economy.,The largest source of revenue for the federal government is the individual income tax.,The Federal Government,Individual Income Taxes,The,marginal tax,rate,is the tax rate applied to each additional dollar of income.,Higher-income families pay a larger percentage of their income taxes.,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.,Excise Taxes:taxes on specific goods like gasoline,cigarettes,and alcoholic beverages.,The Federal Government,Federal Government Spending,Government spending includes transfer payments and the purchase of public goods and services.,Transfer payments are government payments not made in exchange for a good or a service.,Transfer payments are the largest of the governments expenditures.,The Federal Government,Federal Government Spending,Expense Category.,Social Security,National Defense,Income Security,Net interest,Medicare,Health,Other,The Federal Government,Budget Surplus,A,budget surplus,is an excess of government receipts over government spending,Budget Deficit,A,budget deficit,is an excess of government spending over government spending,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 y borrowing from the public.,A budget surplus occurs when government receipts are greater than government spending,.,A budget surplus may be used to reduce the governments outstanding debts,.,State and Local Governments,State and local governments collect about 40 percent of taxes paid.,Receipts,Sales Taxes,Property Taxes,Individual Income Taxes,Corporate Income Taxes,Federal Government,Other,State and Local Governments,Spending,Education,Public Welfare,Highways,Other,State and Local Governments,Policymakers have two objective in designing a tax system,Efficiency,Equity,Taxes and Efficiency,One tax system is more,efficient,than another if it raises the same amount of revenue at a smaller cost to taxpayers.,An efficient tax system is one that imposes small deadweight losses and small administrative burdens.,Taxes and Efficiency,The Cost of Taxes to Taxpayers,The tax payment itself,Deadweight losses,Administrative burdens,Taxes and Efficiency,Because taxes distort incentives,they entail deadweight losses.,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.,Deadweight Losses,Complying with tax laws creates additional deadweight losses.,Taxpayers lose additional time and money documenting,computing,and avoiding taxes over and above the actual taxes they pay.,The administrative burden of any tax system is part of the inefficiency it creates.,Administrative Burdens,The,average tax,rate is total taxes paid divided by total income.,The,marginal tax,is the extra taxes paid on an additional dollar of income.,Marginal Tax Rates versus Average Tax Rates,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.,Lump-Sum Taxes,How should the burden of taxes be divided among the population?,How do we evaluate whether a tax system is fair?,Taxes and Equity,Principles of Taxation,Benefits principle,Ability-to-pay principle,Taxes and Equity,The,benefits principle,is the idea that people should pay taxes based on the benefits they receive from government services.,An example is a gasoline tax:,Tax revenue from a gasoline tax are used to finance our highway system.,People who drive the most also pay the most toward maintaining roads.,Benefits Principle,Ability-to-Pay Principle,The,ability-to-pay principle,is the idea that taxes should levied on a person according to how well that person can shoulder the burden.,The ability-to-pay principle leads to two corollary notions of equity.,Vertical equity,Horizontal equity,Ability-to-Pay Principle,Vertical equity,is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts.,For example,people with higher incomes should pay more than people with lower incomes.,Ability-to-Pay Principle,Vertical Equity and Alternative Tax System,A,proportional tax,is one for which high-income and low-income taxpayers pay the same fraction of income.,A,regressive tax,is one for which high-income pay a smaller fraction of their income than do low-income taxpayers.,A,progressive tax,is one for which high-income pay a larger fraction of their income than do low-income taxpayers.,Ability-to-Pay Principle,Horizontal Equity,Horizontal equity,is the idea that taxpayers with similar abilities to pay taxes should pay the same amo