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1、Mankiw,Chapter12SOLUTIONSTOTEXTPROBLEMS:QuickQuizzes1.Thetwomostimportantsourcesoftaxrevenueforthefederalgovernmentareindividualincometaxesandpayrolltaxes(socialinsurancetaxes).Thetwomostimportantsourcesoftaxrevenueforstateandlocalgovernmentsaresalestaxesandpropertytaxes.2.Theeffic
2、iencyofataxsystemdependsonthecostsofcollectingagivenamountoftaxrevenue.Onetaxsystemismoreefficientthananotherifthesameamountoftaxrevenuecanberaisedatalowercost.Ataxsystemcanbeinefficientbecauseofthedeadweightlossesthatresultwhentaxesdistortthedecisionsthatpeoplemakeandbecauseofthea
3、dministrativeburdensthattaxpayersbearastheycomplywithtaxlaws.Anefficienttaxsystemhaslowdeadweightlossesandsmalladministrativeburdens.3.Thebenefitsprincipleistheideathatpeopleshouldpaytaxesbasedonthebenefitstheyreceivefromgovernmentservices.Ittriestomakepublicgoodssimilartoprivatego
4、odsbymakingthosewhobenefitmorefromthepublicgoodpaymoreforit.Theability-to-payprincipleistheideathattaxesshouldbeleviedonapersonaccordingtohowwellthatpersoncanshouldertheburden.Ittriestoequalizethesacrificeeachpersonmakestowardpayingtaxes.Verticalequityistheideathattaxpayerswithgrea
5、terabilitytopaytaxesshouldpaylargeramounts.Horizontalequityistheideathattaxpayerswithsimilarabilitiestopaytaxesshouldpaythesameamount.Studyingtaxincidenceisimportantfordeterminingtheequityofataxsystembecauseunderstandinghowequitablethetaxsystemisrequiresunderstandingtheindirecteffe
6、ctsoftaxes.Inmanycases,theburdenofthetaxisbornebyindividualsotherthanthosewhoactuallypaythetax.QuestionsforReview1.Overthepastseveraldecades,thegovernment’staxrevenuehasgrownmorerapidlythantherestoftheeconomy.TheratioofgovernmentrevenuetoGDPhasincreasedovertime.2.Thetwomostimportan
7、tsourcesofrevenuefortheU.S.federalgovernmentareindividualincometaxes(about43%oftotalrevenue)andsocialinsurancetaxes(about39%).3.Corporateprofitsaretaxedfirstwhenthecorporateincometaxistakenoutofacorporation'sincome.Whentheprofitsareusedtopaydividendstothecorporation'sshareholders,t
8、heyaretaxedagainthroughind
