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.Earned income tax credit，EITC（劳动所得税收抵免）：A tax credit for low-income individuals Emissions fee（排污费）:a tax levied on each unit of pollutionEntitlement programs（公民权利性计划）: Programs whose expenditures are determined by the number of people who qualify, rather than preset budget allocations.Equivalent variation等价变化:A change in income that has the same effect on utility as a change in the price of a commodity.Excess burden超额负担:A loss of welfare above and beyond taxes collected. Also called welfare cost or dead-weight loss.Expected Value（期望值）：The average value over all possible uncertain outcomes, with each outcome weighted by its probability of occurring.Expenditure incidence（支出归宿）：the impact of government expenditure on the distribution of real incomeExternality(外部性):An activity of one entity affects the welfare of another entity in a way that is outside the market.Externality(外部性):an activity of one entity that affects the welfare of another entity in a way that is outside the market mechanism.Flat income tax统一所得税:A tax schedule for which the marginal tax rate is constant throughout the entire range of incomes.Free rider(免费搭车者):the incentive to let other people pay for a public good while you enjoy the benefits.Fully funded(完全积累制):A pension system in which an individual’s benefits are paid out of deposits that have been made during his or her working life, plus accumulated interest.Hospital insurance(HI)(医院保险)：Part A component of Medicare that covers inpatient medical care and is funded through a payroll tax.Imputed rent（估算租金）：The net monetary value of the services from a dwelling.Income effect（收入效应）: The effect of a price change on the quantity demanded due exclusively to the fact th at the consumer’s income has changed.Individual mandates(个人托管)An individual health insurance mandate, a legal requirement that every American obtain adequate private health insurance coverage. People who don't receive such coverage through their employer or some other group would be required to purchase their own individual coverage. Those who failed to do so would be subject to fines or other penalties. Individual Retirement Account（IRA）(个人退休账户)：For qualified individuals, a savings account in which the contributions are tax deductible and the interest accrues tax free, provided the funds are held until retirement. On withdrawal, both contributions and accrued interest are subject to tax.In-kind transfer（实物转让）：payments from the government to individuals in the form of commodities or services rather than cashInsurance premium (保险费)：Money paid to an insurance company in exchange for a guarantee of compensation given a specified adverse event.Inverse elasticity rule反弹性法则:For goods that are unrelated in consumption, efficiency requires that tax rates be inversely proportional to elasticities.Itemized deduction(分项扣除)：A specific type of expenditure that can be subtracted from adjusted gross income in the computation of taxable income.Job lock(工作锁定)：The tendency for workers to remain in their job in order to keep theiremployer-provided health insurance coverage.Linear income tax schedule线性所得税:See flat income tax.Lock-in effect(锁定效应)：The disincentive to change portfolios that arises because an individual incurs a tax on realized capital gains.Lump sum tax一次总付税:A tax whose value is independent of the individual’s behavior. Managed care(管理保健)：Any of a variety of health care arrangements in which prices are kept down by supply-side control of services offered and prices charged.Maximum criterion（极大极小准则）：social welfare depends on the utility of the individual who has the minimum utility in the societyMedicaid(医疗补助)：Federal-and state-financed health insurance program for the poor. Medicare(保险):Federally funded government program that provided health insurance to people aged 65 and over and to the disabled.Moral hazard （道德风险）：When obtain insurance against an adverse outcome leads to changes in behavior that increase the likelihood of the outcome.Normal good（正常品）: A good for which demand increases as income increases an demand decreases as income decreases, other things being the same.Original position（初始状态）：an imaginary situation in which people have no knowledge of what their economic status in society will bePareto efficient(帕累托效率):An allocation of resources such that no person can be made better off without making another person worse off.Pareto improvement(帕累托改进)：A reallocation of resources that makes at least one person better off without making anyone else worse off.Pay-as-you-go(unfunded)(现收现付制（非积累制）)：A pension system in which benefits paid to current retires come from payments made by current workers.Pigouvian tax(庇古税):a tax levied on each unit of an externality-generator’s output in an amount equal to the efficient level of output。