《财政学英文测试题：TBChap016》由会员分享，可在线阅读，更多相关《财政学英文测试题：TBChap016（36页珍藏版）》请在金锄头文库上搜索。
1、Chapter 16Efficient and Equitable TaxationMultiple Choice Questions1.A natural monopoly hasA.many producers of the same product.B.easy access to the market.C.a single firm providing the industrys output.D.one buyer of output.2.Horizontal equity incorporates the notion thatA.those earning higher inco
2、mes should pay more in taxes.B.those earning equal incomes should pay the same in taxes.C.taxes paid should be unassociated with income levels.D.there should be no excess burden created by a tax.3.Tax evasion isA.an illegal act.B.prevalent in the United States.C.failing to pay legally due taxes.D.al
3、l of these answer options are correct.4.The Ramsey Rule implies that goods be _ in consumption.A.unrelatedB.equalC.oppositeD.moderate5.Tax avoidance isA.illegal in the United States.B.changing your behavior so as to reduce your tax liability.C.the same as tax evasion.D.a minor source of concern in t
4、he United States.6.When the minimum marginal penalty for tax evasion is greater than the maximum marginal tax rate, theory suggests that tax evasion will beA.greater than 1.B.C.0.D.100.7.Vertical equity incorporates the notion thatA.those earning higher incomes should pay more in taxes.B.those earni
5、ng equal incomes should pay the same in taxes.C.taxes paid should be unassociated with income levels.D.there should be no excess burden created by a tax.8.Average cost pricing is foundA.when supply equals demand.B.when AC = MR.C.when P = 0.D.where AC = AR.9.For goods that are unrelated in consumptio
6、n, efficiency requires that tax rates be inversely proportional to elasticities. This is the definition ofA.the benefits-received principle.B.the Ramsey Rule.C.the second best principle.D.the inverse elasticity rule.10.Deciding to engage in tax evasion requires consideration of all of the following,
7、 except theA.probability of being caught.B.probability of conviction if caught.C.probability of winning extra money.D.costs of defending oneself.11.A linear income tax schedule is known asA.a flat income tax.B.a regressive tax.C.a Haig-Simons tax.D.a user fee.12.Optimal commodity taxation wouldA.put
8、 a tax on leisure time, which is currently untaxed.B.have the smallest amount of excess burden possible for a given amount of tax revenue.C.optimize tax rates on the wealthiest Americans.D.eliminate tax evasion in the United States.13.Refer to Figure 16.3 below. When the MCz line crosses the Dz line
9、, profits for the firm areA.0.B.greater than 1.C.less than 0.D.14.A situation in which the government cannot implement an optimal tax policy because the policy is inconsistent with the governments incentives over time is known asA.government tax problem.B.time inconsistency of optimal policy.C.the d
10、ouble-counting game.D.Wagners Law.15.A time endowment isA.the number of hours in a day.B.a gift of time that a person receives.C.the maximum number of hours in a year that a person can work.D.the largest amount of time that can be spent at leisure.E.all of these answer options are correct.16.The ide
11、a of two individuals being equally well off in the absence and existence of taxation isA.time consistency of optimal taxation.B.flat tax income schedule.C.benefits received principle.D.utility definition of horizontal equity.17.Neutral taxation is taxing different commodities at the same tax rate.A.
12、TrueB.FalseC.Uncertain18.Choosing optimal user fees for government produced services is similar to choosing optimal taxes.A.TrueB.FalseC.Uncertain19.Natural monopolies have U-shaped cost curves.A.TrueB.FalseC.Uncertain20.Tax evasion is more likely to occur when people feel that their tax dollars are
13、 not being used properly.A.TrueB.FalseC.Uncertain21.Income is a poor measure of relative position when attempting to determine horizontal equity.A.TrueB.FalseC.Uncertain22.People who are risk neutral are more likely to engage in tax evasion than people who are risk loving.A.TrueB.FalseC.Uncertain23.Optimal user fees are paid only by the consumers of the good or service produced.A.TrueB.FalseC.Uncertain24.If a tax is efficient, it will necessarily be equ
