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1、, 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 -本杰明.富兰克林,0,20,40,60,80,100,富兰克林时代的税收只占美国人均收入的5%。,1789,“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 -本杰明.富兰克林,0,20,4
2、0,60,80,100,1789,如今税收已占美国人均收入的三分之一,Figure 1 Government Revenue as a Percentage of GDP 图1：政府收入占GDP的百分比,0,Revenue as,Percent of,GDP,1902,1922,1927,1913,1932,1940,1970,1980,1990,2000,1950,1960,35,30,25,20,15,10,5,Table 1: Central Government Tax Revenue as a Percentage of GDP 表1：中央政府税收收入占GDP的百分比,Source:
3、 World Development Report 1998/99,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 Individual Income Taxes The
4、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。 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。,The Federal Government 联邦政府,The Federal Government and Taxes 联邦政府与税收 Payroll Taxes: tax on the wages that a fi
5、rm pays its workers. 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。,Source: Economic
6、Report of the President, 2005, Table B-81.,Table 2 Receipts of the Federal Government: 2004 表2：2004年联邦政府的收入,Receipts of the Federal Government 2004 2004年联邦政府的收入,The Federal Government 联邦政府,Federal Government Spending 联邦政府的支出 Government spending includes transfer payments and the purchase of public g
7、oods and services.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 Transfer payments are government payments not made in exchange for a good or a service.转移支付是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,The Federal Government 联邦政府,Federal Government Spending 联邦政府的支出 Ex
8、pense Category（支出类别）: Social Security 社会保障 National Defense 国防 Income Security 收入保障 Net Interest 净利息 Medicare 医疗保健 Health 卫生 Other 其他,The Federal Government 联邦政府,Budget Surplus 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 Budget Deficit 预算赤字 A
9、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,Table 3 Federal Income Tax Rates: 2004 表3：2004年联邦所得税税率,Table 4 Spending of the Federal Government: 2004 表4：2004年联邦政府的支出,Source: Economic Report of the President, 2005, Table B-81.,Federal Government Spendin
10、g: 2004 2004年联邦政府的支出,The Federal Government 联邦政府,Financial Conditions of the Federal Budget 联邦预算的财政条件 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。 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
11、。 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 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,The Demographic and Fiscal Challenge 人口与财政的挑战,The Demographic and Fiscal Challenge 人口与财政的挑战,Sta
12、te and Local Government 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40%的税收。,State and Local Government 州政府与地方政府,Receipts Sales Taxes 销售税 Property Taxes 财产税 Individual Income Taxes 个人所得税 Corporate Income Taxes 公司所得税 Federal government 联邦政府 Other 其他,Taxes,$
13、,Source: Economic Report of the President, 2005, Table B-86.,Table 5 Receipts of State and Local Governments: 2002 表5：2002年州政府与地方政府的收入,State and Local Government 州政府与地方政府,Spending 支出 Education 教育 Public Welfare 公共福利 Highways 高速公路 Other 其他,Source: Economic Report of the President, 2005, Table B-86.,T
14、able 6 Spending of State and Local Governments: 2002 表6：2002年州政府与地方政府的支出,TAXES AND EFFICIENCY 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标： Efficiency 效率 Equity 平等,TAXES AND EFFICIENCY 税收与效率,One tax system is more efficient than another if it raises the same
15、amount of revenue at a smaller cost to taxpayers. 一种税收制度比另外一种更有效率，如果它能以纳税人更小的成本筹集到相同的税收收入。 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损失和行政负担的税收制度。,TAXES AND EFFICIENCY 税收与效率,The Cost of Taxes to Taxpayers 对于纳税人来说的税收成本 The
16、tax payment itself 税收支付本身 Deadweight losses 无谓损失 Administrative burdens 行政负担,Deadweight Losses 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。 The deadweight loss of a tax is the reduction of the economic well-being of taxpayers in excess of the amount of r
17、evenue raised by the government. 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。,Administrative Burdens 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 Taxpayers lose additional time and money documenting, computing, and avoiding taxes over and above the actual taxes they pay. 纳税人失
18、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。 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。,Marginal Tax Rates versus Average Tax Rates 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 The marginal
19、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税收。,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. 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。,TAXES AND EQUITY 税收与平等
20、,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？ 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？,TAXES AND EQUITY 税收与平等,Principles of Taxation 税收原则 Benefits principle 受益原则 Ability-to-pay principle 支付能力原则,$,Benefits Principle 受益原则,The benefits pri
21、nciple 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中获得的利益来纳税。 An example is a gasoline tax: 一个范例是汽油税 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资 People who drive the mo
22、st 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。,Ability-to-Pay Principle 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担的能力来加以征收 The ability-to-pay principle
23、leads to two corollary notions of equity.支付能力原则导致两种平等的推论式概念 Vertical equity 纵向平等 Horizontal equity 横向平等,Ability-to-Pay Principle 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支付更大的数额 For example, people with higher
24、 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税收。,Ability-to-Pay Principle 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 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
25、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
26、的税收在收入中的比例高于低收入的纳税人。,Ability-to-Pay Principle 支付能力原则,Horizontal Equity 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额。 For example, two families with the same number of dependents and the same income living
27、 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，生活在一个国家不同地区的家庭应当支付相同的联邦税。,Table 7 Three Tax Systems 表7：三种税收制度,Source: Congressional Budget Office. Figures are estimates for 2005. Dollar figures are expressed in 2001 dollars.,Table 8 The Burden of Federal Ta
28、xes 表8：联邦税收的负担,CASE STUDY: Horizontal Equity and the Marriage Tax 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，税法把已婚夫妇作为一个纳税人来对待。 When a couple gets married, they stop paying taxes as individuals and star
29、t 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提高了。,Tax Incidence and Tax Equity 税收归宿与税收平等,The difficulty in formulating tax policy is balancing the often conflicting goals of
30、efficiency and equity. 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。 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的关键。 This study is called tax incidence. 这一研究叫做“税收归宿”。,Tax Incidence and Tax Equity 税收归宿与税收平等,Flypaper Theory of Tax Incidence 税收归宿的捕蝇纸理论 According
31、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，如同捕蝇纸上的苍蝇那样，粘着在它首先着陆的地方。,The 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 Income taxes and payroll taxes raise the most revenue for the federal government. 所得税与工
32、资税为联邦政府筹集大部分收入 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了大部分收入。,Equity 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 The efficiency of a tax system refers to the costs it imposes on the taxpay
33、ers. 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到公平的分摊。,According 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，
34、人们根据他们从政府获得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济负担的能力来支付税收是公平的。,The 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，是因为人们对于效率和平等给予了不同的权重。,