?2007ThomsonSouth-Western“Inthisworldnothingiscertainbutdeathandtaxes.”

...BenjaminFranklin

在此世界上確定無疑的事務(wù)就是死亡和稅收

---本杰明.富蘭克林020406080100富蘭克林時代的稅收只占美國人均收入的5%。1789“Inthisworldnothingiscertainbutdeathandtaxes.”

...BenjaminFranklin

在此世界上確定無疑的事務(wù)就是死亡和稅收

---本杰明.富蘭克林0204060801001789Today如今稅收已占美國人均收入的三分之一Table1:CentralGovernmentTaxRevenueasaPercentageofGDP

表1：中央政府稅收收入占GDP的百分比Source:WorldDevelopmentReport1998/99TheFederalGovernment

聯(lián)邦政府TheU.S.federalgovernmentcollectsabouttwo-thirdsofthetaxesinoureconomy.美國聯(lián)邦政府在經(jīng)濟(jì)中收取大約三分之二的稅收Thelargestsourceofrevenueforthefederalgovernmentistheindividualincometax.聯(lián)邦政府的最大收入來源是個人所得稅IndividualIncomeTaxesThemarginaltaxrateisthetaxrateappliedtoeachadditionaldollarofincome.邊際稅率是收入每增加一美圓時所適用的稅率。Higher-incomefamiliespayalargerpercentageoftheirincomeintaxes.高收入家庭支付的稅率比重更高。TheFederalGovernment

聯(lián)邦政府TheFederalGovernmentandTaxes聯(lián)邦政府與稅收PayrollTaxes:taxonthewagesthatafirmpaysitsworkers.工資稅：對企業(yè)支付給工人的工資所征收的稅SocialInsuranceTaxes:taxesonwagesthatisearmarkedtopayforSocialSecurityandMedicare.社會保險稅：對指定用于社會保障與醫(yī)療保健的工資所征收的稅ExciseTaxes:taxesonspecificgoodslikegasoline,cigarettes,andalcoholicbeverages.特許權(quán)稅：比如汽油、香煙和酒精飲料所征收的稅。ReceiptsoftheFederalGovernment2004

2004年聯(lián)邦政府的收入IndividualIncomeTax,43%個人所得稅

SocialInsuranceTax,39%社會保險稅

CorporateTax,10%公司稅

Other,8%其他TheFederalGovernment

聯(lián)邦政府FederalGovernmentSpending聯(lián)邦政府的支出Governmentspendingincludestransferpaymentsandthepurchaseofpublicgoodsandservices.聯(lián)邦政府的支出包括轉(zhuǎn)移支付和對公共產(chǎn)品與公共服務(wù)的購買Transferpaymentsaregovernmentpaymentsnotmadeinexchangeforagoodoraservice.轉(zhuǎn)移支付是政府在商品或服務(wù)交易以外的支出Transferpaymentsarethelargestofthegovernment’sexpenditures.轉(zhuǎn)移支付是政府的最大支出TheFederalGovernment

聯(lián)邦政府FederalGovernmentSpending聯(lián)邦政府的支出ExpenseCategory（支出類別）:SocialSecurity社會保障NationalDefense國防IncomeSecurity收入保障NetInterest凈利息Medicare醫(yī)療保健Health衛(wèi)生Other其他Table3FederalIncomeTaxRates:2004

表3：2004年聯(lián)邦所得稅稅率

Table4SpendingoftheFederalGovernment:2004

表4：2004年聯(lián)邦政府的支出Source:EconomicReportofthePresident,2005,TableB-81.FederalGovernmentSpending:2004

2004年聯(lián)邦政府的支出SocialSecurity,22%Defense,20%IncomeSecurity,15%Medicare,12%Health,10%NetInterest,7%Other,15%TheDemographicandFiscalChallenge

人口與財政的挑戰(zhàn)TheDemographicandFiscalChallenge

人口與財政的挑戰(zhàn)StateandLocalGovernment

州政府與地方政府Stateandlocalgovernmentscollectabout40percentoftaxespaid.州政府與地方政府收取大約40%的稅收。Source:EconomicReportofthePresident,2005,TableB-86.Table5ReceiptsofStateandLocalGovernments:2002

表5：2002年州政府與地方政府的收入StateandLocalGovernment

州政府與地方政府Spending支出Education教育PublicWelfare公共福利Highways高速公路Other其他Source:EconomicReportofthePresident,2005,TableB-86.Table6SpendingofStateandLocalGovernments:2002

表6：2002年州政府與地方政府的支出TAXESANDEFFICIENCY稅收與效率Onetaxsystemismoreefficientthananotherifitraisesthesameamountofrevenueatasmallercosttotaxpayers.一種稅收制度比另外一種更有效率，如果它能以納稅人更小的成本籌集到相同的稅收收入。Anefficienttaxsystemisonethatimposessmalldeadweightlossesandsmalladministrativeburdens.一種有效率的稅收制度是強加較小的無謂損失和行政負(fù)擔(dān)的稅收制度。

TAXESANDEFFICIENCY稅收與效率TheCostofTaxestoTaxpayers對于納稅人來說的稅收成本Thetaxpaymentitself稅收支付本身Deadweightlosses無謂損失Administrativeburdens行政負(fù)擔(dān)MarginalTaxRatesversusAverageTaxRates

邊際稅率對平均稅率Theaveragetaxrateistotaltaxespaiddividedbytotalincome.平均稅率是總稅收除總收入Themarginaltaxrateistheextrataxespaidonanadditionaldollarofincome.邊際稅率是收入每增加一美圓所支付的額外稅收。Lump-SumTaxes定額稅Alump-sumtaxisataxthatisthesameamountforeveryperson,regardlessofearningsoranyactionsthatthepersonmighttake.定額稅是對每個人等量征收的稅收，不管收入水平或者人們所采取的行動如何。TAXESANDEQUITY稅收與平等Howshouldtheburdenoftaxesbedividedamongthepopulation?稅收的負(fù)擔(dān)應(yīng)當(dāng)在全體人口中如何劃分？Howdoweevaluatewhetherataxsystemisfair?我們?nèi)绾卧u價一種稅收制度是否公平？TAXESANDEQUITY稅收與平等PrinciplesofTaxation稅收原則Benefitsprinciple受益原則Ability-to-payprinciple支付能力原則$BenefitsPrinciple受益原則Thebenefitsprincipleistheideathatpeopleshouldpaytaxesbasedonthebenefitstheyreceivefromgovernmentservices.受益原則是指人們應(yīng)當(dāng)根據(jù)他們從政府服務(wù)中獲得的利益來納稅。Anexampleisagasolinetax:一個范例是汽油稅Taxrevenuesfromagasolinetaxareusedtofinanceourhighwaysystem.來自汽油稅的稅收收入被用于為我們的高速公路系統(tǒng)投資Peoplewhodrivethemostalsopaythemosttowardmaintainingroads.那些經(jīng)常開車的人也應(yīng)當(dāng)為道路的維護(hù)支付更多。Ability-to-PayPrinciple

支付能力原則

Theability-to-payprincipleistheideathattaxesshouldbeleviedonapersonaccordingtohowwellthatpersoncanshouldertheburden.支付能力原則是指稅收應(yīng)當(dāng)根據(jù)該人承受負(fù)擔(dān)的能力來加以征收Theability-to-payprincipleleadstotwocorollarynotionsofequity.支付能力原則導(dǎo)致兩種平等的推論式概念Verticalequity縱向平等Horizontalequity橫向平等Ability-to-PayPrinciple

支付能力原則Verticalequityistheideathattaxpayerswithagreaterabilitytopaytaxesshouldpaylargeramounts.縱向平等是指納稅支付能力強的納稅人應(yīng)當(dāng)支付更大的數(shù)額Forexample,peoplewithhigherincomesshouldpaymorethanpeoplewithlowerincomes.比如說，高收入者應(yīng)當(dāng)比低收入者支付更多的稅收。Ability-to-PayPrinciple

支付能力原則VerticalEquityandAlternativeTaxSystems縱向平等與可替換的稅收制度Aproportionaltaxisoneforwhichhigh-incomeandlow-incometaxpayerspaythesamefractionofincome.比例稅是高收入納稅人與低收入納稅人支付收入中相同比例的稅收Aregressivetax

isoneforwhichhigh-incometaxpayerspayasmallerfractionoftheirincomethandolow-incometaxpayers.累退稅是高收入納稅人繳納的稅收在收入中的比例低于低收入納稅人Aprogressivetaxisoneforwhichhigh-incometaxpayerspayalargerfractionoftheirincomethandolow-incometaxpayers.累進(jìn)稅是高收入納稅人繳納的稅收在收入中的比例高于低收入的納稅人。Ability-to-PayPrinciple

支付能力原則HorizontalEquity橫向平等Horizontalequityistheideathattaxpayerswithsimilarabilitiestopaytaxesshouldpaythesameamounts.橫向平等是指具有相同能力的納稅人應(yīng)當(dāng)支付相同的稅額。Forexample,twofamilieswiththesamenumberofdependentsandthesameincomelivingindifferentpartsofthecountryshouldpaythesamefederaltaxes.比如說，兩個家庭贍養(yǎng)的人數(shù)相同，收入相同，生活在一個國家不同地區(qū)的家庭應(yīng)當(dāng)支付相同的聯(lián)邦稅。Table7ThreeTaxSystems

表7：三種稅收制度Source:CongressionalBudgetOffice.Figuresareestimatesfor2005.Dollarfiguresareexpressedin2001dollars.Table8TheBurdenofFederalTaxes

表8：聯(lián)邦稅收的負(fù)擔(dān)CASESTUDY:HorizontalEquityandtheMarriageTax

案例研究：橫向平等與婚姻稅Marriageaffectsthetaxliabilityofacoupleinthattaxlawtreatsamarriedcoupleasasingletaxpayer.婚姻影響一對夫婦的稅收責(zé)任的原因是，稅法把已婚夫婦作為一個納稅人來對待。Whenacouplegetsmarried,theystoppayingtaxesasindividualsandstartpayingtaxesasafamily.當(dāng)一對夫婦結(jié)婚后，他們不再作為個人納稅，而開始作為一個家庭納稅。Ifeachhasasimilarincome,theirtotaltaxliabilityriseswhentheygetmarried.如果他們兩人的收入相仿，那么婚后他們的總稅收責(zé)任就提高了。TaxIncidenceandTaxEquity

稅收歸宿與稅收平等Thedifficultyinformulatingtaxpolicyisbalancingtheoftenconflictinggoalsofefficiencyandequity.制訂稅收政策的困難在于平衡效率與平等這兩個往往沖突的目標(biāo)。Thestudyofwhobearstheburdenoftaxesiscentraltoevaluatingtaxequity.對于誰承擔(dān)稅收負(fù)擔(dān)的研究是評價稅收平等的關(guān)鍵。Thisstudyiscalledtaxincidence.這一研究叫做“稅收歸宿”。TaxIncidenceandTaxEquity

稅收歸宿與稅收平等FlypaperTheoryofTaxIncidence稅收歸宿的捕蠅紙理論Accordingtotheflypapertheory,theburdenofatax,likeaflyonflypaper,stickswhereveritfirstlands.根據(jù)捕蠅紙理論，稅收歸宿，如同捕蠅紙上的蒼蠅那樣，粘著在它首先著陸的地方。TheU.S.governmentraisesrevenueusingvarioustaxes.美國政府利用各種不同的稅收籌集收入Incometaxesandpayrolltaxesraisethemostrevenueforthefederalgovernment.所得稅與工資稅為聯(lián)邦政府籌集大部分收入Salestaxesandpropertytaxesraisethemostrevenueforthestateandlocalgovernments.銷售稅與財產(chǎn)稅為州政府與地方政府籌集了大部分收入。Equityandefficiencyarethetwomost