财政学名词解释

Adjusted gross income（AGI）(调整后毛所得)：Total income from all taxable sources less certain expenses incurred in earning that income.

Adverse selection (逆向选择)：The phenomenon under which the uninformed side of a deal gets exactly the wrong people trading with it (that is, it gets an adverse selection of the informed parties.)

Alternative minimum tax（AMT）(替代性最低税)：The tax liability calculated by an alternative set of rules designed to force individuals with high levels of preference income to incur at least some tax liability.

Asymmetric information(不对称信息):A situation in which one party engaged in an economic transaction has better information about the good or services traded than the other party. Average indexed monthly earnings(AIME)(月均指数化收入)：The top 35 years of wages in covered employment, indexed each year for average wage growth. The AIME is used in the computation of an individual’s Social Security benefit.

Benefits-received principle受益原则:Consumers of a publicly provided service should be the ones who pay for it.

Cap-and-trade(总量控制和交易制度):a policy of granting permits to pollute, with the number of permits set at the desired pollution level, and allowing polluters to trade the permits.

Capital gain（loss）资本利得（资本损失）：An increase（decrease）in the value of an asset. Capitation-based reimbursement(按人头补偿（报销）制度)：A system in which health care providers receive annual payments for each patient in their care, regardless of services actually used by that patient.

Charter schools（特许学校）：Public schools that operate under special state government charters. Within limits established by their charters, these schools can experiment with a variety of approaches to education and some independence in making their spending and hiring decisions. Coase theorem（科斯定理）:provided that transaction costs are negligible an efficient solution to are externality problem is achieved as long as someone is assigned property rights, independent of who is assigned those rights.

Commodity egalitarianism(商品平均主义):the idea that some commodities ought to be made available to everyone.

Community rating（团体费率法）：The practice of charging uniform insurance premiums for people in different risk categories within a community, thus resulting in low-risk people subsidizing high-risk people.

Consumption smoothing(消费平滑化):Practice of reducing consumption in high-earning years in order to increase consumption in low-earning years.

Cost efficient(成本有效)；a policy that achieves a given amount of pollution reduction at the lowest cost possible.

Cost-based reimbursement or fee-for service(按费用补偿制度或者一次一付医疗费制度)：A system under which health care providers receive payment for all services required.

Crowd out(排挤)：When public provision of a good (in this case, education)substitutes for private provision of the good. In the presence of crowd out, when the government increases public education in the amount of education is less than the amount provided by the government. Deadweight loss (无谓损失)：The waste that exists when trades occur in which marginal cost exceeds marginal benefit, or when trades in which marginal benefit exceeds marginal cost do not take place.