曼昆经济学原理第12章
曼昆《经济学原理》第七版课后习题的答案(中文版)!! 30
曼昆《经济学原理》第七版课后习题的答案（中文版）！！练习题1、任何一个所得税表都体现了两种税率——平均税率和边际税率。
（题中的表见课本12章）a、平均税率定义为支付的总税收除以收入。
对表12—7中的比例税制来说，赚5万美元、10万美元和20万美元的人，其平均税率分别是多少？在累退税制和累进税制中相对应的平均税率是多少？答：从表12—7中很容易看出，赚5万美元、10万美元和20万美元的人，其平均税率都是25%。
在累退税制中，赚5万美元、10万美元和20万美元的人，其平均税率分别是30%，25%，20%。
在累进税制中，赚5万美元、10万美元和20万美元的人，其平均税率分别是20%，25%，30%。
b、边际税率定义为额外收入支付的税收除以增加的额外收入。
计算比例税制下，收入从5万美元增加到10万美元的边际税率。
计算收入从10万美元增加到20万美元的边际税率。
计算累退税制和累进税制下相对应的边际税率答：（1）比例税制。
当收入从5万美元增加到10万美元时，税收量增加了1.25万，因此边际税率为1.25/5=0.25，即25%。
当收入从10万美元增加到20万美元时，税收量增加了2.5万，因此边际税率为2.5/10=0.25，即25%。
（2）累退税制。
当收入从5万美元增加到10万美元时，税收量增加了1万，因此边际税率为1/5=0.2，即20%。
当收入从10万美元增加到20万美元时，税收量增加了1.5万，因此边际税率为1.5/10=0.15，即15%。
（3）累进税制。
当收入从5万美元增加到10万美元时，税收量增加了1.5万，因此边际税率为1.5/5=0.3，即30%。
当收入从10万美元增加到20万美元时，税收量增加了3.5万，因此边际税率为3.5/10=0.35，即35%。
c、描述这三种税制中每一种的平均税率和边际税率之间的关系。
一般来说，某人在决定是否接受工资比目前工作略高一点的工作时，哪一种税率更适用？在判断税制的纵向平等时，哪一种税率更适用？答：在比例税制下，平均税率和边际税率相等，且都不随收入变动而变动。
曼昆经济学原理答案30—34
A．“总需求曲线向右下方倾斜是因为它是个别物品需求曲线的水平相加。”
答：总需求GDP(y)二消费(C)十投资(／)+政府购买(G)+净出口(NX)，由于政府购买是一个固定的政策变量，而其他三个组成部分——消费、投资和净出口取决于经济状况，特别是物价水平。(1)当物价水平下降时，消费者感到更加富裕，这会鼓励他们更多地支出。(2)较低的物价水平降低了利率，鼓励了企业和家庭更多地支出于投资物品，从而增加了物品与劳务的需求量。(3)当美国物价水平下降引起美国利率下降时，实际汇率贬值，而且，这种贬值刺激了美国的净出口，从而增加了物品与劳务的需求量。由于这三个原因，总需求曲线向右下方倾斜。
答：如果企业每天调整自己的价格，那么，短期总供给曲线就是垂直的。企业不会由于物价水平上升，会认为相对价格水平上升而增加供给，因此总供给总是处于自然状态。
D．“只要经济进入一次衰退，它的长期总供给曲线就向左移动。”
答：只有经济中改变自然产量率的变动才会使长期总供给曲线移动。当经济进入一次衰退，在既定的物价水平时，经济的总需求下降，它只会移
扩张性财政政策刺激了物品与劳务需求37时它也引起了利率上升利率上升使借款变得更昂贵了对住房和企业投资品的需求减少了这就是说扩张性财政政策会挤出部分投资种挤出效应要看投资的利率敏感性而定当投资的利率敏感性大时利率的小幅度上升会引起投资大量减少
第十二篇短期经济波动
第三十一章总需求与总供给
复习题
1．写出当经济进入衰退时下降的两个宏观经济变量的名字。写出当经济进入衰退时上升的一个宏观经济变量的名字。
(3)凯恩斯主义的粘性价格理论
根据这种理论，一些物品与劳务的价格对经济状况变动的调整也是缓慢的。这种价格的缓慢调整的产生，部分是因为调整价格有成本，即所谓的菜单成本。这些菜单成本包括印刷和分发目录的成本和改变价格标签所需要的时间。由于这些成本，短期中价格可能都是粘性的。假设经济中每个企业都根据它所预期的经济状况事先宣布了它的价格。在价格宣布之后，经济经历了未预期到的货币供给紧缩，这将降低长期的物价总水平。虽然一些企业根据经济状况的变动迅速降低了自己的价格，但还有一些企业不想引起额外的菜单成本，因此暂时不调整价格。由于这些滞后，企业价格如此之高，所以它们的销售减少了，销售减少了又引起企业削减生产和就些。换句话说，由于并不是所有价格都根据变动的状况而迅速调整，未预期到的物价水平下降使一些企业的价格高于合意水平，而这些高于合意水平时价格压低了销售，并引起企业减少它们生产的物品与劳务量。
曼昆《经济学原理(微观经济学分册)》第6版课后习题详解(1~2章)
曼昆《经济学原理（微观经济学分册）》第6版课后习题详解第一篇导言第1章经济学十大原理一、概念题1.稀缺性稀缺性是指在给定的时间内，相对于人的需求而言，经济资源的供给总是不足的，也就是资源的有限性与人类的欲望无限性之间的矛盾。
2.经济学经济学是研究如何将稀缺的资源有效地配置给相互竞争的用途，以使人类的欲望得到最大限度满足的科学。
其中微观经济学是以单个经济主体为研究对象，研究单个经济主体面对既定资源约束时如何进行选择的科学；宏观经济学则以整个国民经济为研究对象，主要着眼于经济总量的研究。
3.效率效率是指人们在实践活动中的产出与投入比值或者是效益与成本比值，比值大效率高，比值小效率低。
它与产出或收益大小成正比，与投入或成本成反比。
4.平等平等是指人与人的利益关系及利益关系的原则、制度、做法、行为等都合乎社会发展的需要，即经济成果在社会成员中公平分配的特性。
它是一个历史范畴，按其所产生的社会历史条件和社会性质的不同而不同，不存在永恒的公平；它也是一个客观范畴，尽管在不同的社会形态中内涵不同对其的理解不同，但都是社会存在的反映，具有客观性。
5.机会成本机会成本是指将一种资源用于某种用途，而未用于其他用途所放弃的最大预期收益。
其存在的前提条件是：①资源是稀缺的；②资源具有多种用途；③资源的投向不受限制。
6.理性人理性人是指系统而有目的地尽最大努力去实现其目标的人，是经济研究中所假设的、在一定条件下具有典型理性行为的经济活动主体。
7.边际变动边际变动是指对行动计划的微小增量调整。
8.激励激励是指引起一个人做出某种行为的某种东西。
9.市场经济市场经济是指由家庭和企业在市场上的相互交易决定资源配置的经济，而资源配置实际上就是决定社会生产什么、生产多少、如何生产以及为谁生产的过程。
10.产权产权是指个人拥有并控制稀缺资源的能力，也可以理解为人们对其所交易东西的所有权，即人们在交易活动中使自己或他人在经济利益上受益或受损的权力。
曼昆微观经济学chapter12
12
Copyright © 2006 Nelson, a division of Thomson Canada Ltd.
Learning Objectives
●Get an overview of how the Canadian government raises and spends money ●Examine the efficiency costs of taxes ●Learn alternative ways to judge the equity of a tax system ●See why studying tax incidence is crucial for evaluating tax equity ●Consider the tradeoff between efficiency and equity in the design of a tax system
Copyright © 2006 Nelson, a division of Thomson Canada Ltd.
The Federal Government
Spending ●Federal spending goes to interest on the debt and program spending
Table 4 Federal Governments Spending, 2002-2003 2002-
Copyright © 2006 Nelson, a division of Thomson Canada Ltd. Copyright©2004 South-Western
The Federal Government
曼昆经济学原理
管理成本
• 遵守税法会造成更多的无谓损失。
• 纳税人要花费额外时间和金钱整理文件、计算 应纳税额和合理避税。
• 任何一种税制的管理负担是这一税制造成无效 率的部分原因。
© 2007 Thomson South-Western
边际税率与平均税率
• 平均税率——支付的总税收除以总收入 • 边际税率——增加一美元收入需支付的额外
项目
数量（10亿美元） 人均量（美元） 支出中的百分比（％）
教育
595
2 024
34
公共福利
284
996
16
高速公路
115
391
7
其他
741
2 521
43
总计
1 735
5 903
100
Source: Economic Report of the President, 2019, Table B-86.
Taxes
$
© 2007 Thomson South-Western
表5. 州与地方政府的收入: 2002年
税收
数量（10亿美元） 人均量（美元） 收入中的百分比（％）
销售税
324
1 102
19
财产税
279
949
17
个人所得税
203
690
12
公司所得税
28
95
2
从联邦政府获得
361
1 228
21
其他
分 比
20
15
10
5
总计
州与地方政府 联邦政府
0 1902
1913
1922 1927 1932 1940
最新曼昆经济学原理英文版文案加习题答案12章
曼昆经济学原理英文版文案加习题答案12章WHAT’S NEW IN THE S EVENTH EDITION:All tables have been updated to the most recently available numbers. A new In the News box on “Tax Expenditures" has been added.LEARNING OBJECTIVES:By the end of this chapter, students should understand:➢how the U.S. government raises and spends money.➢the efficiency costs of taxes.➢alternative ways to judge the equity of a tax system.➢why studying tax incidence is crucial for evaluating tax equity.➢the trade-off between efficiency and equity in the design of a tax system.CONTEXT AND PURPOSE:Chapter 12 is the third chapter in a three-chapter sequence on the economics of the public sector. Chapter 10 addressed externalities. Chapter 11 addressed public goods and common resources. Chapter 12 addresses the tax system. Taxes are inevitable because when the government remedies an externality, provides a public good, or regulates the use of a common resource, it needs tax revenue to perform these functions.The purpose of Chapter 12 is to build on the lessons learned about taxes in previous chapters. We have seen that a tax reduces the quantity sold in a market, that the distribution of the burden of a tax depends on the relative elasticities of supply and demand, and that taxes cause deadweight losses. We expand the study of taxes in Chapter 12 by addressing how the U.S. government raises and spends money. The difficulty of making a tax system both efficient and equitable is then discussed.KEY POINTS:• The U.S. government raises revenue using various taxes. The most important taxes for thefederal government are individual income taxes and payroll taxes for social insurance. The most important taxes for state and local governments are sales taxes and property taxes.• The efficiency of a tax system refers to the costs it imposes on taxpayers. There are two costsof taxes beyond the transfer of resources from the taxpayer to the government. The first is the deadweight loss that arises as taxes alter incentives and distort the allocation of resources. The second is the administrative burden of complying with the tax laws.• The equity of a tax system concerns whether the tax burden is distributed fairly among thepopulation. According to the benefits principle, it is fair for people to pay taxes based on the benefits they receive from the government. According to the ability-to-pay principle, it is fair for people to pay taxes based on their capability to handle the financial burden. Whenevaluating the equity of a tax system, it is important to remember a lesson from the study of tax incidence: The distribution of tax burdens is not the same as the distribution of tax bills.• When considering changes in the tax laws, policymakers often face a trade-off betweenefficiency and equity. Much of the debate over tax policy arises because people give different weights to these two goals.CHAPTER OUTLINE:I. A Financial Overview of the U.S. GovernmentA. Figure 1 shows the level of government revenue in the United States, including federal, state, and local governments, as a percentage of total income for the U.S. economy.1. The role of government has grown substantially over the past century.2. The government’s revenue from taxation has grown at a faster rate than the economy’s levelof income.B. Table 1 compares the tax burden for several major countries, as measured by the government’stax revenue as a percentage of the nation’s total income.1. The United States has a low tax burden compared to most other advanced economies.2. Many European nations have much higher taxes, which finance a more generous social safetynet.C. The Federal Government1. Receiptsa. Table 2 reports the receipts of the federal government in 2011.b. Total receipts were $2,520 billion or $8,077 per person.c. The largest source of revenue is the individual income tax.d. A family’s income tax liability is how much it owes in taxes based on income. This tax isnot proportional to income. It is based on income minus deductions, and the tax rate rises as income rises. Table 3 presents federal tax rates for 2013.e. Other important revenue sources include payroll taxes (social insurance taxes), the corporate income tax, and excise taxes.2. Spendinga. Table 4 reports where the federal government spent its budget in 2011.b. Total spending was $3,757 billion or $12,042 per person.c. The largest category of expenditure is for income security, which includes Social Security, unemployment insurance payments, and welfare payments. The second largest expenseis health programs, including Medicare, Medicaid, and spending on medical research.d. The next largest category of spending is national defense.e. Another important category of expenditure is net interest on the federal debt.3. Definition of budget deficit: an excess of government spending over governmentreceipts.spending.D. Case Study: The Fiscal Challenge Ahead1. From 2009 to 2012, the U.S. federal government had budget deficits that exceeded $1 trillion every year, the largest budget shortfalls since World War II.2. Long-term projections of the government’s budget show that this is expected to rise dramatically in the decades ahead.a. The population ages 65 and older is growing; thus, Medicare and Social Security expenditures will rise as well.b. In addition, the costs of Medicare, Medicaid and government-subsidized health insurance are affected by the rising cost of medical care.E. State and Local Government1. Receiptsa. Table 5 reports the receipts from state and local governments for 2011.b. Total receipts were $2,064 billion or $6,615 per person.c. The two most important taxes for state and local governments are sales taxes andproperty taxes.d. State and local governments also levy individual and corporate income taxes.e. State governments also receive funding from the federal government.2. Spendinga. Table 6 shows how state and local governments spent their budgets in 2011.b. The largest category of spending was education, while the second largest category washealth programs.II. Taxes and EfficiencyA. Well-designed tax policies minimize the deadweight losses that occur when taxes distortincentives. They also minimize the administrative burdens that taxpayers face when complying with tax laws.B. Deadweight Losses1. Taxes lead to deadweight losses because they lower total surplus.2. Case Study: Should Income or Consumption Be Taxed?a. Because interest income is taxed, the current income tax laws discourage saving.b. If consumption (instead of income) is taxed, this disincentive disappears.c. European nations tend to rely more on consumption taxes than does the United States.C. Administrative Burden1. The current tax system is quite burdensome because of the large amount of paperworkrequired both when filling out tax forms and keeping records throughout the year.2. Many taxpayers spend resources hiring accountants and tax lawyers.a. People often need help filling out complex tax forms.b. Individuals may also want to learn how to arrange their affairs to reduce their tax burden.D. Marginal Tax Rates versus Average Tax Rates1. Definition of average tax rate: total taxes paid divided by total income.2. Definition of marginal tax rate: the amount that taxes increase from an additionaldollar of income.3. The average tax rate measures the sacrifice made by a taxpayer; the marginal tax ratemeasures how much the tax system distorts incentives.E. Lump-Sum Taxes1. Definition of lump-sum tax: a tax that is the same amount for every person.2. For this type of tax, the marginal tax rate is equal to zero.3. This is the most efficient type of tax because it does not distort incentives and thus has noeffect on total surplus. There is also little administrative burden with this type of tax.4. However, a lump-sum tax would take the same amount from the poor and the rich, whichmost people would view as unfair.III. Taxes and EquityA. The Benefits Principle1. Definition of benefits principle: the idea that people should pay taxes based on thebenefits they receive from government services.2. This principle tries to make public goods similar to private goods.3. An example of this would be the tax on gasoline, especially if revenues from the tax are used to build or maintain roads.B. The Ability-to-Pay Principle1. Definition of ability-to-pay principle: the idea that taxes should be levied on aperson according to how well that person can shoulder the burden.2. Definition of vertical equity: the idea that taxpayers with a greater ability to paytaxes should pay larger amounts.a. Three tax systems: proportional, regressive, and progressive.b. Definition of proportional tax: a tax for which high-income and low-incometaxpayers pay the same fraction of income.c. Definition of regressive tax: a tax for which high-income taxpayers pay a smaller fraction of their income than do low-income taxpayers.d. Definition of progressive tax: a tax for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayers.e. Case Study: How the Tax Burden Is Distributed – Table 8 shows that the tax burden in this country is highly progressive. In addition, studies have shown that, if transferpayments are also taken into account, the degree of progressivity is substantial.3. Definition of horizontal equity: the idea that taxpayers with similar abilities to pay taxes should pay the same amount.C. Tax Incidence and Tax Equity1. The burden of a tax is not always borne by who pays the tax bill.2. Example: tax on fur coats. This will ultimately affect those who sell and produce the fur coats because the quantity of fur coats demanded will fall due to the increase in price.3. Case Study: Who Pays the Corporate Income Tax?a. The corporate income tax is popular among voters because a corporation is nonhumanand faceless.b. However, the burden of the corporate tax falls on stockholders, customers, and workers.c. An increase in corporate taxes means an increase in the cost of producing the product.Firms will cut back production (which lowers supply and raises the price to the consumer) and possibly lay off workers (which causes unemployment, lower wages, or both).D. In the News: Tax Expenditures1. Eliminating tax expenditures, special tax cuts for things like mortgage interest and charitablegiving, could result in lower taxes and fiscal sustainability.2. This article from The New York Times discussing the benefits of eliminating tax expendituresand the politics associated with such a proposal.IV. Conclusion: The Trade-off between Equity and EfficiencySOLUTIONS TO TEXT PROBLEMS:Quick Quizzes1. The two most important sources of tax revenue for the federal government are individualincome taxes and payroll taxes (social insurance taxes). The two most important sources oftax revenue for state and local governments are sales taxes and property taxes.2. The efficiency of a tax system depends on the costs of collecting a given amount of taxrevenue. One tax system is more efficient than another if the same amount of tax revenuecan be raised at a lower cost.A tax system can be inefficient because of the deadweight losses that result when taxesdistort the decisions that people make and because of the administrative burdens thattaxpayers bear as they comply with tax laws. An efficient tax system has low deadweightlosses and small administrative burdens.3. The benefits principle is the idea that people should pay taxes based on the benefits theyreceive from government services. It tries to make public goods similar to private goods bymaking those who benefit more from the public good pay more for it. The ability-to-payprinciple is the idea that taxes should be levied on a person according to how well thatperson can shoulder the burden. It tries to equalize the sacrifice each person makes towardpaying taxes.Vertical equity is the idea that taxpayers with greater ability to pay should pay largeramounts. Horizontal equity is the idea that taxpayers with similar abilities to pay should paythe same amount.Studying tax incidence is important for determining the equity of a tax system becauseunderstanding how equitable the tax system is requires understanding the indirect effects oftaxes. In many cases, the burden of the tax is borne by individuals other than those whoactually pay the tax.Questions for Review1. Over the past century, the government’s tax revenue has grown more rapidly than the rest ofthe economy. The ratio of government revenue to GDP has increased over time.2. Corporate profits are taxed first when the corporate income tax is taken out of acorporation's income. When the profits are used to pay dividends to the corporation'sshareholders, they are taxed again through individual income tax.3. The burden of a tax to taxpayers is greater than the revenue received by the governmentbecause: (1) taxes impose deadweight losses by reducing the quantity of goods producedand purchased to below their efficient level; and (2) taxes entail a costly administrativeburden on taxpayers.4. Some economists advocate taxing consumption rather than income because taxing incomediscourages saving. A consumption tax would not distort individuals’ saving decisions.5. The marginal tax rate on a lump-sum tax is zero. This type of tax has no deadweight loss,because it does not distort incentives.6. Wealthy taxpayers should pay more taxes than poor taxpayers should because: (1) theybenefit more from public services; and (2) they have a greater ability to pay.7. Horizontal equity refers to the idea that families in the same economic situation should betaxed equally. The concept of horizontal equity is hard to apply because families differ inmany ways, so it is not obvious how to tax them equitably. For example, two families withthe same income may have different numbers of children and different levels of medicalexpenses.Quick Check Multiple Choice1. b2. c3. a4. a5. d6. cProblems and Applications1. The federal government had a budget deficit in 2013. Policymakers expect budget deficitsover the next decade.2. a. The increase in revenue of the total government is attributable more to increases in stateand local government revenue than to federal government revenue. In 1964, state andlocal government revenue was 37% of total government revenue; by 2012, it had risento more than 48%.b. Personal income taxes accounted for more of the total revenue of federal and state andlocal governments in 2012 than in 1964; social insurance taxes accounted for asubstantially greater proportion in 2012 than in 1964; and corporate taxes accounted fora lower proportion in 2012 than in 1964.c. Transfer payments now account for a much greater proportion of the total expendituresof federal and state and local governments, while purchases account for a much smallerproportion. Expenditures on interest and subsidies are consistent.3. a. If the number of retirees is rising and total expenditures are frozen, then benefits perretiree will decline over time. Because the number of workers is rising, albeit slowly, taxpayments per worker would decline slowly over time.b. If benefits per retiree were frozen, total expenditures would rise quickly, along with thenumber of retirees. To pay for the increased expenditures, tax payments per workerwould rise, because the number of workers isn't growing as rapidly as the number ofretirees.c. If tax payments per worker were frozen, total expenditures would rise slowly, at thesame rate as the growth rate of the number of workers. Because the number of retireesis rising more rapidly, benefits per retiree would decline over time.d. The answers to parts (a), (b), and (c) suggest there is no easy solution. Either workerswill pay more per person or retirees will get fewer benefits per person. Policymakers mayeventually be forced to compromise, both reducing benefits per retiree and increasingtax payments per worker.4. If you earn $20,000 a year, then you pay federal income taxes in two parts: 10% on the first$8,925 of income and 15% on the amount above $8,925. Thus, your federal income taxesare ($8,925 ⨯ 0.10) + ($11,075 ⨯ 0.15) = $892.50 + $1661.25 = $2,553.75. You also pay $20,000 ⨯ 0.153 = $3,060 in federal payroll taxes and $20,000 ⨯ 0.04 = $800 in stateincome taxes, for a total tax bill of $6,413.75. Your average tax rate is $6,441.25/$20,000 =0.321 = 32.1%. Your marginal tax rate is 0.15 + 0.153 + 0.04 = 0.343 = 34.3%.If you earn $40,000 a year, then you pay federal income taxes in three parts: 10% on the first $8,925 of income, 15% for additional income up to $36,425, and 25% for the remaining $3,5750 of income. Thus, your federal income taxes are ($8,925 ⨯ 0.10) + ($27,500 ⨯ 0.15) + ($3,575 ⨯ 0.25) = $892.50 + $4,125 + $893.75 = $5911.25. You also pay $40,000 ⨯0.153 = $6,120 in federal payroll taxes, and $40,000 ⨯ 0.04 = $1,600 in state income taxes.Your total tax bill is $13,631.25. Your average tax rate is $13,631.25/$40,000 = 0.341 =34.1%. Your marginal tax rate is 0.25 + 0.153 + 0.04 = 0.443 = 44.3%.5. Excluding food and clothing from the sales tax is justified on equity grounds because poorpeople spend a greater proportion of their income on those items. By exempting them from taxation, the system makes the rich bear a greater burden of taxation than the poor. From the point of view of efficiency, however, excluding food and clothing from the sales tax is inefficient, because the incentives to purchase food and clothing rather than other items are likely affected by this tax exemption. This leads to an inefficient allocation of resources. In addition, because the demand for food and clothing is likely to be relatively inelastic, thedeadweight loss from a tax on these goods would be relatively small (when compared with a tax on a good whose demand is relatively elastic).6. a. An individual must pay taxes on the asset only when he or she sells it. Thus, this tax lawaffects the individual’s decision of whether to keep or sell the asset. Tax revenues onaccrued capital gains are only received by the government when an individual actuallysells the asset. Lowering the tax rate on capital gains may induce individuals to sellassets that they have been holding to avoid paying the taxes on the accrued capital gains.b. Because capital gains are not realized and thus taxed until the investment is sold,investors can avoid the tax by not selling the investment. When capital gains taxes arelowered, even temporarily, the investor has an incentive to sell the investment while thetax is lower. Thus, sales to realize capital gains will increase at the lower rate and so willtax revenue on the increased volume of transactions.c It is inefficient to tax only realized capital gains because it distorts the incentives anindividual faces with regard to keeping or selling a particular asset. However, it may bedifficult to estimate the rise in the value of an asset prior to its sale.7. If the state raises its sales tax from 5% to 6%, it is not plausible that sales tax revenue willincrease 20%. The increase in the tax rate is 20%, so the only way tax revenue couldincrease 20% would be if total spending didn't fall in response to the tax increase, which is unlikely. Instead, the higher tax would raise the price of goods, so people would spend less.Thus, tax revenue might go up, because the tax rate is higher, but by less than 20%. There is a possibility that tax revenues will fall.8. The effect of the Tax Reform Act of 1986 on interest payments was to reduce consumer debtand increase home equity debt. People started financing general expenditures through home equity loans and paid down their mortgages less quickly.9. a. The fact that visitors to many national parks pay an entrance fee is an example of thebenefits principle, because people are paying for the benefits they receive.b. The fact that local property taxes support elementary and secondary schools is anexample of the ability-to-pay principle, because if you own more expensive property, you must pay more tax.c. The setup of airport trust funds is an example of the benefits principle, because use ofthe airport generates tax revenue that pays for upkeep of the airport.。
曼昆《经济学原理(微观经济学分册)》(第6版)课后习题详解(第12章 税制的设计)
曼昆《经济学原理（微观经济学分册）》（第6版）第12章税制的设计课后习题详解跨考网独家整理最全经济学考研真题，经济学考研课后习题解析资料库，您可以在这里查阅历年经济学考研真题，经济学考研课后习题，经济学考研参考书等内容，更有跨考考研历年辅导的经济学学哥学姐的经济学考研经验，从前辈中获得的经验对初学者来说是宝贵的财富，这或许能帮你少走弯路，躲开一些陷阱。
以下内容为跨考网独家整理，如您还需更多考研资料，可选择经济学一对一在线咨询进行咨询。
一、概念题1．预算赤字（budget deficit）答：预算赤字指政府的支出大于收入。
政府得到税收收入用T表示，政府用于物品与劳务的支出用G表示。
如果G大于T，这种情况下政府有预算赤字。
一国之所以会出现预算赤字，有许多原因。
有的是为了刺激经济发展而降低税率或增加政府支出，有的则因为政府管理不当，引起大量的逃税或过分浪费。
当一个国家预算赤字累积过高时，就好像一家公司背负的债务过多一样，对国家的长期经济发展而言，并不是一件好事，对于该国货币亦属长期的利空，且日后为了要解决财政赤字只有靠减少政府支出或增加税收，这两项措施对于经济或社会的稳定都有不良的影响。
一国财政赤字若加大，该国货币币值会下跌，反之，若财政赤字缩小，表示该国经济良好，该国货币币值会上扬。
2．预算盈余（budget surplus）答：预算盈余指政府的收入大于支出。
政府得到税收收入用T表示，政府用于物品与劳务的支出用G表示。
如果T大于G，政府的预算盈余就是T G。
预算盈余是一种预算不平衡的状态，不过它与预算赤字的不平衡是完全不同的两种状态。
盈余表示财政宽松，赤字表示财政困难。
严格地讲，预算应是平衡的，不仅在计划中是平衡的，而且执行中和执行后也应是平衡的。
但在某些时候，适当地安排使财政收入大于财政支出是可以的。
这时，就会出现预算盈余。
3．平均税率（average tax rate）答：平均税率指纳税人实际缴纳的税额与课税对象的比例。
(NEW)曼昆《经济学原理(微观经济学分册)》(第6版)课后习题详解
目 录第1篇 导 言第1章 经济学十大原理第2章 像经济学家一样思考第3章 相互依存性与贸易的好处第2篇 市场如何运行第4章 供给与需求的市场力量第5章 弹性及其应用第6章 供给、需求与政府政策第3篇 市场和福利第7章 消费者、生产者与市场效率第8章 应用：赋税的代价第9章 应用：国际贸易第4篇 公共部门经济学第10章 外部性第11章 公共物品和公共资源第12章 税制的设计第5篇 企业行为与产业组织第13章 生产成本第14章 竞争市场上的企业第15章 垄 断第16章 垄断竞争第17章 寡 头第6篇 劳动市场经济学第18章 生产要素市场第19章 收入与歧视第20章 收入不平等与贫困第7篇 深入研究的论题第21章 消费者选择理论第22章 微观经济学前沿第1篇 导 言第1章 经济学十大原理一、概念题1．稀缺性（scarcity）答：经济学研究的问题和经济物品都是以稀缺性为前提的。
稀缺性指在给定的时间内，相对于人的需求而言，经济资源的供给总是不足的，也就是资源的有用性与有限性。
人类消费各种物品的欲望是无限的，满足这种欲望的物品，有的可以不付出任何代价而随意取得，称之为自由物品，如阳光和空气；但绝大多数物品是不能自由取用的，因为世界上的资源（包括物质资源和人力资源）是有限的，这种有限的、为获取它必须付出某种代价的物品，称为“经济物品”。
正因为稀缺性的客观存在，地球上就存在着资源的有限性和人类的欲望与需求的无限性之间的矛盾。
经济学的一个重要研究任务就是：“研究人们如何进行抉择，以便使用稀缺的或有限的生产性资源（土地、劳动、资本品如机器、技术知识）来生产各种商品，并把它们分配给不同的社会成员进行消费。
”也就是从经济学角度来研究使用有限的资源来生产什么、如何生产和为谁生产的问题。
2．经济学（economics）答：经济学是研究如何将稀缺的资源有效地配置给相互竞争的用途，以使人类的欲望得到最大限度满足的科学。
时下经常见诸国内报刊文献的“现代西方经济学”一词，大多也都在这个意义上使用。
曼昆《经济学原理（宏观经济学分册）》（第6版）笔记和课后习题（含考研真题）详解【讲解】
目 录第一部分 笔记和课后习题（含考研真题）详解[视频讲解]第8篇 宏观经济学的数据第23章 一国收入的衡量23.1 复习笔记23.2 课后习题详解23.3 考研真题详解[视频讲解]第24章 生活费用的衡量24.1 复习笔记24.2 课后习题详解24.3 考研真题详解[视频讲解]第9篇 长期中的真实经济第25章 生产与增长25.1 复习笔记25.2 课后习题详解25.3 考研真题详解第26章 储蓄、投资和金融体系26.1 复习笔记26.2 课后习题详解26.3 考研真题详解第27章 基本金融工具27.1 复习笔记27.2 课后习题详解27.3 考研真题详解[视频讲解]第28章 失 业28.1 复习笔记28.2 课后习题详解28.3 考研真题详解[视频讲解]第10篇 长期中的货币与物价第29章 货币制度29.1 复习笔记29.2 课后习题详解29.3 考研真题详解[视频讲解]第30章 货币增长与通货膨胀30.1 复习笔记30.2 课后习题详解30.3 考研真题详解[视频讲解]第11篇 开放经济的宏观经济学第31章 开放经济的宏观经济学：基本概念31.1 复习笔记31.2 课后习题详解[视频讲解]31.3 考研真题详解第32章 开放经济的宏观经济理论32.1 复习笔记32.2 课后习题详解[视频讲解]32.3 考研真题详解[视频讲解]第12篇 短期经济波动第33章 总需求与总供给33.1 复习笔记33.2 课后习题详解33.3 考研真题详解[视频讲解]第34章 货币政策和财政政策对总需求的影响34.1 复习笔记34.2 课后习题详解34.3 考研真题详解[视频讲解]第35章 通货膨胀与失业之间的短期权衡取舍35.1 复习笔记35.2 课后习题详解35.3 考研真题详解[视频讲解]第13篇 最后的思考第36章 宏观经济政策的六个争论问题36.1 复习笔记36.2 课后习题详解36.3 考研真题详解[视频讲解]第二部分 模拟试题及详解曼昆《经济学原理（宏观经济学分册）》（第6版）模拟试题及详解（一）曼昆《经济学原理（宏观经济学分册）》（第6版）模拟试题及详解（二）第一部分 笔记和课后习题（含考研真题）详解[视频讲解]第8篇 宏观经济学的数据第23章 一国收入的衡量23.1 复习笔记1．经济的收入与支出在一国的宏观经济中，收入必定等于支出。
曼昆《经济学原理(微观经济学分册)》(第7版)课后习题详解
曼昆《经济学原理（微观经济学分册）》（第7版）课后习题详解第1章经济学十大原理一、概念题1．稀缺性（scarcity）答：经济学研究的问题和经济物品都是以稀缺性为前提的。
稀缺性指在给定的时间内，相对于人的需求而言，经济资源的供给总是不足的，也就是资源的有用性与有限性。
人类消费各种物品的欲望是无限的，满足这种欲望的物品，有的可以不付出任何代价而随意取得，称之为自由物品，如阳光和空气；但绝大多数物品是不能自由取用的，因为世界上的资源（包括物质资源和人力资源）是有限的，这种有限的、为获取它必须付出某种代价的物品，称为“经济物品”。
正因为稀缺性的客观存在，地球上就存在着资源的有限性和人类的欲望与需求的无限性之间的矛盾。
经济学的一个重要研究任务就是：“研究人们如何进行抉择，以便使用稀缺的或有限的生产性资源（土地、劳动、资本品如机器、技术知识）来生产各种商品，并把它们分配给不同的社会成员进行消费。
”也就是从经济学角度来研究使用有限的资源来生产什么、如何生产和为谁生产的问题。
2．经济学（economics）答：经济学是研究如何将稀缺的资源有效地配置给相互竞争的用途，以使人类的欲望得到最大限度满足的科学。
时下经常见诸国内报刊文献的“现代西方经济学”一词，大多也都在这个意义上使用。
自从凯恩斯的名著《就业、利息和货币通论》于1936年发表之后，西方经济学界对经济学的研究便分为两个部分：微观经济学与宏观经济学。
微观经济学是以单个经济主体（作为消费者的单个家庭或个人，作为生产者的单个厂商或企业，以及单个产品或生产要素市场）为研究对象，研究单个经济主体面对既定的资源约束时如何进行选择的科学。
宏观经济学则以整个国民经济为研究对象，主要着眼于对经济总量的研究。
3．效率（efficiency）答：效率指人们在实践活动中的产出与投入之比值，或者是效益与成本之比值，如果比值大，效率就高；反之，比值小，效率就低。
效率与产出或者收益的大小成正比，而与成本或投入成反比，也就是说，如果想提高效率，必须降低成本或投入，提高收益或产出。
经济学原理(曼昆)12
20
边际税率 与 平均税率
Marginal vs. Average Tax Rates
▪ 显然，对利息收入征税会扭曲储蓄激励，引起储蓄减少
▪ 经济学家建议用消费税（ consumption tax） 代替利息税
▪ 这样做的好处是：
▪ 不影响储蓄激励 ▪ 保障了个人退休后的收入，并有利于长期经济增长
THE DESIGN OF THE TAX SYSTEM
16
【思考】
【中美比较： 】
▪ 美国不仅对工资收入征税，而且对利息收入和投资于股市的红利
23.0
公司所得税
58.0
192
4.6
其他
211.7
701
16.7
总计
$1,268
$4,197
100.0%
THE DESIGN OF THE TAX SYSTEM
12
税收 和 效率
Taxes and Efficiency
▪ 【Q:】怎样判断一种税制的效率高低？
▪ 【A:】取决于该税制的成本高低
▪ 如果对纳税人来说，一种税制能以较低的成本
在银行储蓄或投资于股市及房地产决策的另外两个因素是三种情况下的收益率和 风险）
（2）收入较低者往往选择银行储蓄，收入较高者有能力投资于股市 和房地产，政府如果对储蓄者的利息收入征税，而不对股市和房 地产投资所得征税，无异于人为扩大而不是缩小收入分配差距
所得税（e.g.利息税） 与 消费税
Income vs. Consumption Tax
if it raises the same amount of revenue at a smaller cost to taxpayers.
▪ The costs to taxpayers include:
曼昆经济学原理(第五版)课后答案
第十二章税制的设计复习题1．在过去的几十年来，政府的增长比经济中的其他部分快还是慢?答：在过去几十年间，政府的增长比经济中其他部分快。
数据表明，美国经济中包括联邦、州和地方政府在内的政府收入在总收人中所占百分比的增长速度快于经济中其他部分。
2．美国联邦政府收入最重要的两个来源是什么?答：美国联邦政府收入最重要的两个来源是个人收入所得税和用于社会保障的工薪税。
3．解释公司利润如何双重纳税。
答：当企业赚到利润时，它要按公司所得税交税；当企业用其利润向公司股东支付股息时，按个人所得税第二次交税。
4．为什么纳税人的税收负担大于政府得到的收入?答：因为纳税人的税收负担除了向政府交纳的税收之外，还包括两种成本：一是税收改变了激励所引起的资源配置扭曲；二是遵守税法的管理负担。
这两种成本没有政府的收入作为补偿。
因此，纳税人的税收负担大于政府得到的收入。
5．为什么一些经济学家支持对消费征税，而不是对收入征税?答：因为对收入征税扭曲了对人们储蓄的激励，鼓励人们少储蓄。
如果政府采取消费税，储蓄起来的全部收入在最后支出前都不征税，就不会扭曲人们的储蓄决策。
6．举出富有的纳税人应该比贫穷纳税人多纳税的两种观点。
答：这方面的观点有受益原则和能力纳税原则。
受益原则认为：人们应该根据他们从政府服务中得到的利益来纳税。
通常富人从公共服务中受益多，他们应该多纳税。
能力纳税原则认为：应该根据一个人所能承受的负担来对这个人征税。
显然，富人的财务承受能力强于穷人，富人应该多纳税。
7．什么是横向平等概念。
为什么运用这个概念是困难的?答：横向平等是指主张有相似支付能力的纳税人应该缴纳等量税收的思想。
这一原则面临的问题是什么决定两个纳税人是相似的。
每个纳税人在许多方面不同，为了评价税收是不是横向平等，必须决定哪些差别对纳税人的支付能力是相关的，哪些是不相关的。
这些相关关系的确定是复杂而困难的。
它不仅涉及经济学问题，还涉及价值观问题，很难说确定的结果是否公平。
曼昆《经济学原理(微观经济学分册)》(第8版)笔记和课后习题(含考研真题)详解
曼昆《经济学原理（微观经济学分册）》（第8版）笔记和课后习题（含考研真题）详解目录第1篇导言第1章经济学十大原理1.1 复习笔记1.2 课后习题详解1.3 名校考研真题详解第2章像经济学家一样思考2.1 复习笔记2.2 课后习题详解2.3 名校考研真题详解第3章相互依存性与贸易的好处3.1 复习笔记3.2 课后习题详解3.3 名校考研真题详解第2篇市场如何运行第4章供给与需求的市场力量4.1 复习笔记4.2 课后习题详解4.3 名校考研真题详解第5章弹性及其应用5.1 复习笔记5.2 课后习题详解5.3 名校考研真题详解第6章供给、需求与政府政策6.1 复习笔记6.2 课后习题详解6.3 名校考研真题详解第3篇市场和福利第7章消费者、生产者与市场效率7.1 复习笔记7.2 课后习题详解7.3 名校考研真题详解第8章应用：税收的代价8.1 复习笔记8.2 课后习题详解8.3 名校考研真题详解第9章应用：国际贸易9.1 复习笔记9.2 课后习题详解9.3 名校考研真题详解第4篇公共部门经济学第10章外部性10.1 复习笔记10.2 课后习题详解10.3 名校考研真题详解第11章公共物品和公共资源11.1 复习笔记11.2 课后习题详解11.3 名校考研真题详解第12章税制的设计12.1 复习笔记12.2 课后习题详解12.3 名校考研真题详解第5篇企业行为与产业组织第13章生产成本13.1 复习笔记13.2 课后习题详解13.3 名校考研真题详解第14章竞争市场上的企业14.1 复习笔记14.2 课后习题详解14.3 名校考研真题详解第15章垄断15.1 复习笔记15.2 课后习题详解15.3 名校考研真题详解第16章垄断竞争16.1 复习笔记16.2 课后习题详解16.3 名校考研真题详解第17章寡头17.1 复习笔记17.2 课后习题详解17.3 名校考研真题详解第6篇劳动市场经济学第18章生产要素市场18.1 复习笔记18.2 课后习题详解18.3 名校考研真题详解第19章收入与歧视19.1 复习笔记19.2 课后习题详解19.3 名校考研真题详解第20章收入不平等与贫困20.1 复习笔记20.2 课后习题详解20.3 名校考研真题详解第7篇深入研究的论题第21章消费者选择理论21.1 复习笔记21.2 课后习题详解21.3 名校考研真题详解第22章微观经济学前沿22.1 复习笔记22.2 课后习题详解22.3 名校考研真题详解内容简介本书遵循曼昆《经济学原理（微观经济学分册）》（第8版）教材的章目编排，共分7篇22章，每章由三部分组成：第一部分为复习笔记，总结本章的重难点内容；第二部分是课（章）后习题详解，对第8版的所有习题都进行了详解的分析和解答；第三部分为名校考研真题详解，精选近年考研真题，并提供了详细的解答。
曼昆《经济学原理第三版》第1-12章(上)微观分册原版中英文双语PPT课件(很经典)
1.人们面临权衡取舍
为了得到我们喜爱的一件东西，我们 通常不得不放弃另一件喜爱的东西。
大炮 vs.黄油 食物 vs. 衣服 休闲 vs. 工作 效率 vs. 平等
作决策时需要在两个目标之间权衡取舍
Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Principles of Economics
Third Edition by
N. Gregory Mankiw
经济学原理
（第三版）
Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
1
INTRODUCTION 导言
Guns v. butter Food v. clothing Leisure time v. work Efficiency v. equity
Making decisions requires trading off one goal against another.
Harcourt, Inc. items and derived items copyright © 2001 by Harcourt, Inc.
Ten Principles of Economics
经济学十大原理
Chapter 1
Economy. . . 经济…
. . . The word economy comes from a Greek word for ―one who manages a household.‖
经济一词来源于希腊语，意思是 “tems and derived items copyright © 2001 by Harcourt, Inc.
(微观 宏观全)曼昆《经济学原理》(第五版)课后习题答案-中文版
曼昆《经济学原理》（第五版）习题解答目录第一章经济学十大原理 (1)第二章像经济学家一样思考 (7)第三章相互依存性与贸易的好处 (14)第四章供给与需求的市场力量 (22)第五章弹性及其应用 (31)第六章供给、需求与政府政策 (41)第七章消费者、生产者与市场效率 (50)第八章应用：赋税的代价 (58)第九章应用：国际贸易 (65)第十章外部性 (75)第十一章公共物品和公共资源 (84)第十二章税制的设计 (91)第十三章生产成本 (99)第十四章竞争市场上的企业 (109)第十五章垄断 (121)第十六章垄断竞争 (135)第十七章寡头 (143)第十八章生产要素市场 (153)第十九章收入与歧视 (162)第二十章收入不平等与贫困 (169)第二十一章消费者选择理论 (177)第二十二章微观经济学前沿 (187)第二十三章一国收入的衡量 (195)第二十四章生活费用的衡量 (204)第二十五章生产与增长 (210)第二十六章储蓄、投资和金融体系 (214)第二十七章基本金融工具 (221)第二十八章失业 (226)第一篇导言第一章经济学十大原理复习题1．列举三个你在生活中面临的重要权衡取舍的例子。
答：①大学毕业后，面临着是否继续深造的选择，选择继续上学攻读研究生学位，就意味着在今后三年中放弃参加工作、赚工资和积累社会经验的机会；②在学习内容上也面临着很重要的权衡取舍，如果学习《经济学》，就要减少学习英语或其他专业课的时间；③对于不多的生活费的分配同样面临权衡取舍，要多买书，就要减少在吃饭、买衣服等其他方面的开支。
2．看一场电影的机会成本是什么?答：看一场电影的机会成本是在看电影的时间里做其他事情所能获得的最大收益，例如：看书、打零工。
3．水是生活必需的。
一杯水的边际利益是大还是小呢?答：这要看这杯水是在什么样的情况下喝，如果这是一个人五分钟内喝下的第五杯水，那么他的边际利益很小，有可能为负；如果这是一个极度干渴的人喝下的第一杯水，那么他的边际利益将会极大。
曼昆经济学原理答案全解2
第十六章寡头复习题1．如果一个卖者集团可以形成一个卡特尔，它们想确定的产量和价格是什么?答：如果一个卖者集团可以形成一个卡特尔，它们想确定的产量和价格是对整个卡特尔来说利润最大化的产量与价格。
2．比较寡头与垄断的产量与价格。
答：如果寡头们可以联合起来统一行动的话，寡头与垄断的产量和价格相等。
当寡头企业个别选择利润最大化的产量时，它们的产量大于垄断的产量水平，小于竞争的产量水平。
寡头价格小于垄断价格，大于竞争价格。
3．比较寡头与竞争市场的产量与价格。
答：寡头价格高于竞争价格。
寡头产量低于竞争产量。
4．一个寡头市场上的企业数量如何影响市场结果?答：随着寡头市场上卖者数量增加，寡头市场就越来越像竞争市场，价格接近于边际成本，生产量接近于有效率的水平。
5．什么是囚犯两难处境?它与寡头有什么关系?答：囚犯两难处境是指两个被捕获的囚犯之间的一种特殊“博弈”，说明为什么甚至在合作对双方有利时，保持合作也是困难的。
囚犯两难处境的故事包含着一个一般性的结论，这个结论适用于任何一个力图维持其成员合作的集团。
同一市场上的寡头在力图达到垄断结果时的博弈类似于两个处于两难处境的囚犯的博弈。
6．举出寡头之外的两个例子，说明囚犯的两难处境如何有助于解释行为?答：例一，共有资源的使用。
设想两个渔民——杰瑞和麦克，他们共同拥有一个湖泊，湖泊中价值2万美元的鱼类资源归他们共有。
造一条渔船要花1 000美元。
两人各有一条渔船，每人将得到一半的鱼类资源，可以赚9 000美元(1万美元收益减1 000美元成本)，两人都可以造第二条渔船。
如果某个人在三条渔船中拥有两条，他就得到三分之二的鱼类资源，这将带来11 333美元的利润。
但如果两人都造第二条船，又是平分鱼类资源，而且两人的利润都下降，是8 000美元。
表16－1表示杰瑞和麦克的博弈。
表16－1 共有资源博弈例二，广告博弈。
考虑两家化妆品公司——甲和乙，面临决策。
如果两家都不向用户赠送免费试用的化妆品，它们平分市场。
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1
介绍
▪ 第一章的经济学十大原理之一：
政府有时可以改善市场结果
▪ 提供公共物品 ▪ 监管公共资源的使用 ▪ 解决外部性的影响
▪ 为了行使这些职能，政府需要通过税收来筹集收
入
.THE DESIGN OF THE TAX SYSTEM
25%
累进税
税收量 （美元）
收入百 分比 （%)
$10,000 20%
100,000 25,000 25
25,000 25
25,000 25
200,000 40,000 20
50,000 25
60,000 30
.THE DESIGN OF THE TAX SYSTEM
17
美国联邦政府所得税率： 2007
税
▪ 将维持对储蓄的激励 ▪ 对个人退休保障和长期经济增长都更有利
.THE DESIGN OF THE TAX SYSTEM
6
12.1所得税与消费税
▪ 消费税类似于美国税法对个人退休账户的处理：
▪ 人们可以把一定数量的储蓄存到这个账户中 ▪ 这部分资金不会被征税，直到退休时取出这些钱
▪ 欧洲的增值税也与消费税类似
12 C H A P T E R
经济学原理
N.格里高利.曼昆 著
税制的设计
Premium PowerPoint Slides by Ron Cronovich
© 2009 South-Western, a part of Cengage Learning, all rights reserved
本章我们将探索这些问题的答案：
.THE DESIGN OF THE TAX SYSTEM
7
12.1管理负担
▪ 包括人们为遵照税法纳税时花费的时间与金钱
▪ 鼓励人们将资源用在合法避税上面
▪ 比如，雇佣会计师寻找税制的漏洞来减少税收负
担
▪ 是无谓损失的一种
▪ 通过简化税法可以减少税制的管理负担，但这种
消除漏洞的税法在政治上是困难的
▪ 结果：无谓损失。纳税人经济福利的减少超过了
政府筹集到的收入的部分
.THE DESIGN OF THE TAX SYSTEM
5
12.1所得税与消费税
▪ 所得税减少了储蓄的激励：
▪ 如果所得税率 = 25%,
8%（税前利率） = 6% （税后利率）
▪ 随时间推移，损失的收入越来越多
▪ 一些经济学家提议对消费征税，代替对收入的征
难得多
▪ 然而，有一些原理可以用来评价税收制度的平等
性
.税制的设计
12
12.2受益原则
▪ 收益原则：认为人们应该根据他们从政府服务中
得到的利益来纳税的思想
▪ 努力使公共物品与私人物品相似—你使用的更多，
你支付的也应该更多
▪ 例如：汽油税
▪ 支付税收的数量与一个人使用公共道路的多少有
关
.THE DESIGN OF THE TAX SYSTEM
应纳税收入
税率
美国是一个实 行累进所得税 率的国家
0 – $7,825 7,825 – 31,850 31,850 – 77,100 77,100 – 160,850 160,850 – 349,700 超过 $349,700
▪ 累进税:
高收入纳税人缴纳的税收在收入中的比例高于低 收入纳税人的税收
.THE DESIGN OF THE TAX SYSTEM
16
12.2三种税制的例子
累退税
比例税
收入 税收量 收入百
（美元）
（美元） 分比 （%）
$50,000 $15,000 30%
税收量 （美元）
$12,500
收入百 分比 （%）
13
12.2支付能力原则
▪ 支付能力原则：认为应该根据一个人可以承受的
负担来对这个人征税的思想
▪ 主张所有的纳税人应该做出“平等的牺牲”
▪ 注意一个人的牺牲量不仅取决于他支付了多少税
收，而且还取决于他的收入和其他环境
▪ 一个穷人缴纳$10,000的税比一个富人缴纳
$10,000 的税做出的牺牲还大
.THE DESIGN OF THE TAX SYSTEM
8
12.1边际税率与平均税率
▪ 平均税率
▪ 支付的总税收除以总收入 ▪ 衡量纳税人做出的牺牲
▪ 边际税率
▪ 增加1美元收入所支付的额外税收 ▪ 衡量税收对工作努力程度，储蓄等激励的影响
.THE DESIGN OF THE TAX SYSTEM
.THE DESIGN OF THE TAX SYSTEM
14
12.2纵向平等
▪ 纵向平等: 主张支付能力更强的纳税人应该缴纳
更多税收的思想
.THE DESIGN OF THE TAX SYSTEM
15
12.2三种税制
▪ 比例税：
纳税人都缴纳收入中相同比例的税收，不管收入 是多少
▪ 累退税：
高收入纳税人缴纳的税收在收入中的比例低于低 收入纳税人的税收
到等量的收入，这种税制就比另一种更有效率
▪ 纳税人的成本包括：
▪ 税收支付本身 ▪ 无谓损失 ▪ 管理负担
.THE DESIGN OF THE TAX SYSTEM
4
12.1无谓损失
▪ 经济学十大原理之一：
人们会对激励做出反应
▪ 回忆第八章的内容：
税收扭曲了激励，人们根据税收激励，而不是他 们买卖的物品与劳务的真实成本与利益来配置资 源
不需要雇佣会计师，不需要保留收据等
然而，定额税是不公平的：
▪ 在金钱上，富人和穷人付同样多的税收 ▪ 相对于收入水平，穷人比富人支付多得多的税收
.THE DESIGN OF THE TAX SYSTEM
11
12.2税收与平等
▪ 税收政策的另一个目标：
平等—公平地分配税收负担
▪ 对于平等达成共识比对什么是效率达成共识要困
9
12.1定额税
▪ 定额税：对每个人等量征收的税收 ▪ 例如：定额税=$4000/每人
收入 $20,000 $40,000
平均税率 20% 10%
边际税率 0% 0%
.THE DESIGN OF THE TAX SYSTEM
10
12.1定额税
定额税是最有效率的税收：
▪ 没有引起无谓损失，也没有扭曲激励 ▪ 最小化管理负担
2
介绍
▪ 从前面章节中学到的关于税收的知识：
▪ 对一种物品征税减少了那种物品的销售量 ▪ 税收负担由买者与卖者分摊，具体的起了无谓损失
.THE DESIGN OF THE TAX SYSTEM
3
12.1税收与效率
▪ 如果一种税制能以对纳税人来说较低的成本筹集