萨缪尔森经济学Economics第十八版18th课后概念Word下载.docx

萨缪尔森经济学Economics第十八版18th课后概念Word下载.docx

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（aimproveeconomicefficiency,（breduceeconomicinequality,（cstabilizetheeconomyusingmacroeconomicpolicies,and（dconductinternationaleconomicpolicy.4.

Understandthegenesisofpublicchoice—theneedtodeterminewhethergovernmentisorganizedinawaythatallowsittoachieveitsobjectives.5.

Describethenatureofthepatternsofexpenditurebylocal,state,andfederalgovernmentsintheUnitedStates,andoutlinetherecentevolutionofthosepatternsintowhatweseetoday.Explainthedifferencebetweenlocalandnationalpublicgoods.6.

Relate,onthebasisofthepatternsdescribedabove,theconstructionofanefficientsystemoffiscalfederalismandtheblurringthatnecessarilyoccursalongtheboundariesofthedifferentlevelsofgovernment.Listthemostimpor-tanttypesofexpendituresmadeateachlevel.7.

Describetheconflictingprinciplesoftaxation—thebenefitapproachandtheability-to-payapproach—andthecom-promisebetweenthetwothathasbeenaccomplishedintheUnitedStates.8.Understandthedifferencebetweenprogressiveandregressivetaxation,andapplythisdistinctiontodifferentiatethevarioustaxesemployedintheUnitedStates.

77

CHAPTER

GovernmentTaxation

andExpenditure

16

78CHAPTER16:

GOVERNMENTTAXATIONANDEXPENDITURE9.Describethecharacterandimportanceof（aindividualincometaxes,（bsalestaxes,（cexcisetaxes,（dpayroll

taxes,and（ecorporateincometaxes,allpaidatthefederallevelintheUnitedStates.Definethetermsofthedebatesurroundinginstitutionofavalue-addedtaxoraflattax.

10.Describethecharacterandimportanceof（apropertytaxes,and（bsalesandothertaxes,allpaidatthestateand

locallevelsintheUnitedStates.

11.Describesourcesofinefficiencyinthetaxsystem.ProvideevidencetosupportthenotionthatRamseytaxesare

moreefficientthanothersortsoftaxprograms.

12.Definethetermtaxincidence.Explainwhyandhowataxmightnotfallontheeconomicagentidentifiedinthetax

codes.

SUGGESTEDANSWERSTOQUESTIONSINTHETEXT

1.Taxesarecollectedinordertofinancetheaffairsofgovernment.Reviewthefunctionsofgovernmentoutlinedin

thechapteranddiscusstheimportanceofthosefunctions.

2.Thesearedifficultquestions.Makeyourcasesonthebasisofcost,benefitandlikelihoodofsuccess.Also,discuss

thesecondaryincentivesthatyourproposalsmightgenerate.Hightaxesandoutrightprohibitionofthesesortsofbehaviorscreateundergroundeconomiesandmaygenerateillegalactivitiesthathavehighercoststhantheactivitiesthemselves.

3.Thinkoftaxesthatarethesticksofdisincentivedesignedtodiscouragecertainsortsofbehavior.Pollutiontaxes

arefineexamples.Stronglobbygroupsgenerallyopposethesetaxesbecausetheywouldnotberequiredifthetargetedbehaviorswerenotprivatelyprofitable.Evenwhentheadvocatesofsocialwelfarecarrytheday,lobbyistsopposetaxesandfavordirectcontrols.Thatwaytheirclientsgettodosomeofwhattheywantforfree.

Consider,forexample,thesulfurpolluter.Let100tonsperweekbethetargetlevelofemission.Withastandard,thepollutergetsthefirst100tonsfree.Withataxdesignedtoelicit100tons（say,$10perton,thepollutermustpay$1000forthose100tons.

4.Lump-sumtaxescausenochangesinrelativeprices.Thatis,thepriceofapplesrelativetoorangesisnotchanged,

noristheopportunitycostofoneactivityrelativetoanother.Onedifficultyinvolvedinimplementinganendow-menttaxinvolvesequity.Althoughtheselump-sumtaxesareefficientinaneconomicsense,theymaymakeupamuchlargerportionofonehousehold’sbudgetcomparedtoanotherwealthierhousehold.Therefore,itmightbeconsideredinequitabletoimplementsuchatax.

5.Progressivefederaltaxes:

personalincometax,deathandestatetaxes,corporationincometax.Roughlypropor-

tional（thoughmildlyregressiveduetomaximumliabilities:

payroll（socialsecuritytax.Regressive:

excisetaxes,highwaytolls,customsduties.

Tradingtheincometaxforaconsumptiontaxwouldlikelybeamovetowardregressivetaxation,sincepoorerpeo-plespendlargerpercentagesoftheirincomesonitemsthatcarryasalestax;

inresponsetothisobservation,somearguethattheconsumptiontaxratecouldbeprogressive.Auniversalsalestaxcouldnotincorporatesuchrateflexi-bility,though,andwouldbemoreregressive.

6.Thisisathoughtquestionforwhichtherearemanyanswers.Someinitialideasareasfollows:

a.AnAIDSvaccine:

Global—subsidizeitsproductionanddistribution;

b.Pollutioncontrolsdesignedtoreduceacidrain:

National/global—levyeffluentchargesorimposestandards

[withcompensation（?

];

c.Coastaldefensesagainstoceanstorms:

Localornational—makeprovision;

d.AprogramdirectedatreducingfactorynoiseinNewBritain:

Local—engageinregulation[basedonnational

orinternationalstandardstomaintaincompetitiveposition（?

e.CFCemissionsreductionstopreventozonedepletioninthestratosphere:

Global—imposeabsolutestandards

orbanthem[substitutesexist（?

].

7.a.Pricesincreaseforconsumers,withthetaxbeingsharedbetweenconsumersandproducers.Wewouldexpect

consumerstopaymoreofthetaxintheshortrun,whendemandisrelativelymoreinelastic.

b.Iflaborsupplyisperfectlyinelastic,theworkerswillbeartheentireburdenofanynewpayrolltax.Iflabor

supplyisbackwardbending,theburdenofthetaxwilldependonthemarket’scurrentpositiononthecurve.

c.Thecorporationwillpaytheentiretaxbecauseanyreductioninreturnwillcausecapitalflight.

8.Correlationdoesnotimplycausation.Toanalyzetheexperiencecorrectly,youneedamodelthatcapturescausality,

acompletedescriptionofthetaxcutsandhowtheyweredistributed,andsomehistoricalcontexttoevaluatethe

impactofchangesinothereconomicvariables.

CHAPTER16:

GOVERNMENTTAXATIONAN

D

EXPENDITURE79

9.AveragetaxratesbasedonAGI:

0,1.5,6,9,15,andl9percent.

MarginaltaxratesbasedontheindicatedjumpsinAGI:

3,11,11,20,21percent.Thetaxisprogressiveonthebasisoftheadjustedgrossincome.

AveragetaxratesbasedonT7:

0,15,15,15,21,and24percent.

MarginaltarratesbasedontheindicatedjumpsinTV:

15,15,15,25,and25percent.

Aflattaxwouldsimplifythetaxcodeandmakefilingalessarduoustaskformosttaxpayers.However,itwould

notprovideasprogressiveataxscheme,andhencemayleadtoanincreaseininequalityinthedistributionofincome.

DISCUSSIONQUESTIONS

1.Explainthedifferencebetweentransferexpendituresbygovernmentandotherexpenditures.Howshouldeachbe

treatedinevaluatingthesizeofgovernment?

2.Describeinsomedetailthebudgetofthefederalgovernmentforthecurrentfiscalyear.Lookatdataforthepast

fewyearstodeterminethetimetrendsofeachcomponent.Asyouconstructyourreviewofrecenthistory,besuretocoveratleasttwopresidentialadministrations.Canyouseeanychangesinthetrendsthroughthetransitions?

Also,usereal,notnominal,figuresinyouranalysis.

3.Fromaglobalpointofview,defensespendingisawasteofresources.Fromanationalpointofview,defense

spendingmightbeanecessity.Discussthedistinction.Provideyourownnormativevaluejudgment.

4.Identifytaxesthatareimportantatthefederallevelandat