经济学原理曼昆专题课件.ppt

本章我们将探索这些问题的答案：
美国政府税收收入的最大来源是什么？
What are the largest sources of tax revenue in the .?
税收的有效率成本是什么？
What are the efficiency costs of taxes?
如何评价一种税制是否公平？
How can we evaluate the equity of a tax system?
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经济学原理曼昆
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THE DESIGN OF THE TAX SYSTEM
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税收的必要性(The necessity of Taxation)
【回顾：】第1章经济学十大原理之一：  政府有时可以改善市场结果
（A government can sometimes  improve market outcome
税收的必要性：
—— 政府行使以下职能，需付出代价，因此，征税将不可避免
提供公共物品
Providing public goods
监管公共资源的使用
Regulating use of common resources
解决外部性影响
Remedying the effects of externalities
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经济学原理曼昆
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THE DESIGN OF THE TAX SYSTEM
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税收的效应：（Effects of Tax :）
【回顾：】
对一种物品征税导致该物品市场数量的减少
一种税收负担在买者和卖者之间的分担，取决于供求双方的价格弹性
税收将引起“无谓损失”
Lessons about taxes from earlier chapters:
A tax on a good reduces the market quantity of that good.
The burden of a tax is shared between buyers and sellers depending on the price elasticities of demand and supply.
A tax causes a deadweight loss.
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经济学原理曼昆
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THE DESIGN OF THE TAX SYSTEM
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美国税收一瞥（ A Look at Taxation in the . ）
【先考查：】
美国政府税收作为国民收入的一部分随时间变化如何变化
美国和其他国家的税收状况比较
美国的联邦、州和地方三级政府主要要的收入来源是什么？
First, we consider:
how tax revenue as a share of national income has changed over time
how the . compares to other countries with respect to taxation
the most important revenue sources for federal, state & local govt
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经济学原理曼昆
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Figure 1 作为GDP一个部分的政府税收 Government Revenue as a Percentage of GDP
Copyright © 2004 South-Western
State and local
Federal
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10
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25
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Revenue as
Percent of
GDP
Total government
1902
1922
1927
1913
1940
1932
1970
1980
1990
2000
1950
1960
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经济学原理曼昆
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THE DESIGN OF THE TAX SYSTEM
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美国联邦/州/地方三级政府税收收入占GDP的百分比（ . Tax Revenue (% of GDP) ）
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