宏观经济学课件(英文版)13.ppt

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宏观经济学课件(英文版)13.ppt

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Chapter13Taxes1

TaxesInthepreviouschapter,wetookanunrealisticviewofthegovernmentbyassuminglump-sumtaxesandtransfers.Inthemodel,theamountthatahouseholdpaidastaxesorreceivedastransfershasnothingtodowiththehousehold’sincomeorothercharacteristics.Intherealworld,governmentslevyavarietyoftaxesandpayoutalotoftransfers,butnoneofthemlooklikethelump-sumtaxesandtransfersinourmodel.2

TaxesUsually,ahousehold’staxesandtransfersdependonitsactions.Thisdependencemotivateschangesinbehavior.Forexample,taxesonlaborincomediscouragehouseholdsfromworkingandearningincome.Transferstotheunemployedmotivatepeoplenottobeemployed.Taxesonassetincomediscouragesaving.3

TaxesOverall,thesystemsoftaxesandtransferscreatesubstitutioneffectsthatinfluencelaborsupply,production,consumption,andinvestment.4

TaxesintheUnitedStates5

TaxesintheUnitedStates6

TaxesintheUnitedStates7

TypesofTaxesSometaxesfallonformsofincome—ndividualincometaxes,corporateprofitstaxes,andcontributionsforsocialsecurityandMedicare,whicharebasedonwageearnings.Othertaxesarebasedonexpenditures—salestaxes,excisetaxes,andcustomsduties8

TypesofTaxesManycountriesoutsidetheUnitedStatesusevalue-addedtaxes(VAT),whicharelikesalestaxes,butassessedatvariousstagesofproduction.Stillotherformsoftaxesarebasedonownershipofpropertyandare,therefore,aformofwealthtax.Animportantpointisthat,forallofthesetaxes,theamountthatsomeonepaysdependsonhisorhereconomicactivity.9

TypesofTaxesFortaxesthatfallonincome,itisimportanttodistinguishthemarginaltaxratefromtheaveragetaxrate.10

TypesofTaxesThemarginaltaxrateistheadditionaltaxpaidonanadditionaldollarofincome.Theaveragetaxrateistheratiooftotaltaxespaidtototalincome.Themarginaltaxratewillturnouttohavesubstituti