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1、TaxesC h a p t e r 1 31巴罗宏观经济学现代观点课件Taxes in the United States2巴罗宏观经济学现代观点课件Taxes in China3巴罗宏观经济学现代观点课件Types of Taxes4巴罗宏观经济学现代观点课件Types of Taxes5巴罗宏观经济学现代观点课件Types of Taxes项 目国家财政收入2007中央地方 总计总计51321.7827749.1623572.62 税收收入税收收入45621.9726369.8519252.12 国内增值税15470.2311602.613867.62 国内消费税2206.832206.
2、83 进口货物增值税、消费税6153.416153.41 出口货物退增值税、消费税-5635.00-5635.00 营业税6582.17202.666379.51 企业所得税8779.255646.973132.28 个人所得税3185.581911.801273.78 资源税261.15261.15 城市维护建设税1156.397.691148.70 房产税575.46575.46 印花税2261.751945.15316.60 #证券交易印花税2005.311945.1560.16项 目国家财政收入2007中央地方 城镇土地使用税385.49385.49 土地增值税403.10403.10
3、 车船税68.1668.16 船舶吨税18.2018.20 车辆购置税876.90876.90 关税1432.571432.57 耕地占用税185.04185.04 契税1206.251206.25 烟叶税47.8047.80 其他税收收入1.240.061.18 非税收入非税收入5699.811379.314320.50 专项收入1241.85153.691088.16 行政事业性收费1897.35353.661543.69 罚没收入840.2628.25812.01 其他收入1720.35843.71876.646巴罗宏观经济学现代观点课件Types of Taxestaxes fall
4、on forms of income: individual income taxes, corporate profits taxes, and contributions for Social Security and Medicare.taxes are based on expenditures: sales taxes, excise taxes, and customs duties.Property taxes7巴罗宏观经济学现代观点课件Types of TaxesThe marginal tax rate is the additional tax paid on an add
5、itional dollar of income. The average tax rate is the ratio of total taxes paid to total income.lAn important property of the U.S. federal individual income tax is that the marginal tax rate rises with income.8巴罗宏观经济学现代观点课件Types of Taxes9巴罗宏观经济学现代观点课件Types of Taxes（工资、薪金所得适用）（工资、薪金所得适用）个人所得税税率个人所得税税
6、率表一表一级数级数 全月应纳税所得额全月应纳税所得额 税率（）税率（）1 1不超过不超过500500元的元的 5 52 2超过超过500500元至元至20002000元的部分元的部分 10103 3超过超过20002000元至元至50005000元的部分元的部分15154 4超过超过50005000元至元至2000020000元的部分元的部分20205 5超过超过2000020000元至元至4000040000元的部分元的部分25256 6超过超过4000040000元至元至6000060000元的部分元的部分30307 7超过超过6000060000元至元至8000080000元的部分元的部
7、分35358 8超过超过8000080000元至元至100000100000元的部分元的部分40409 9超过超过100000100000元的部分元的部分454510巴罗宏观经济学现代观点课件Types of Taxes11巴罗宏观经济学现代观点课件Types of Taxes12巴罗宏观经济学现代观点课件Taxes in the ModelHousehold Budget ConstraintC + (1/P)B+ K = (w/P)Ls+ r(B/P+K) + V T13巴罗宏观经济学现代观点课件Taxes in the ModelLet w be the marginal tax rat
8、e on labor income.la higher w will generate more tax revenue for the government unless the amount of labor income falls sharply.Let w be lsame for all levels of incomelsame for all time - no intertemporal substitution.14巴罗宏观经济学现代观点课件Taxes in the ModelIncome effects from a change inw V T = GlTherefor
9、e, if government purchases, G, are unchanged， real transfers net of real taxes, V T, must also be unchanged. For given G, we do not get any changes in household real income through the term V T. lIn other words, if G is fixed, there are no income effects from a change inw.15巴罗宏观经济学现代观点课件Taxes in the
10、 Modelafter-tax real wage rate = (1w)(w/P)If the marginal tax rate, w, rises, for a given w/P, (1w)(w/P) falls. lWe predict that the household would reduce the quantity of labor supplied, take more leisure time, and consume less. - intratemporal substitution16巴罗宏观经济学现代观点课件Taxes in the Model17巴罗宏观经济学
11、现代观点课件Taxes in the ModelFor a given pretax real wage rate, w/P, a higher w implies a lower after-tax real wage rate, (1 w) (w/P) . A rise in w shifts the labor supply curve leftward from the blue one labeled Ls to the green one labeled (Ls ) . This decrease in labor supply reflects the substitution
12、effect from the higher labor-income tax rate, w18巴罗宏观经济学现代观点课件Taxes in the Modela higher marginal tax rate on labor income, w, lowers the quantity of labor input, L.(1 w) (w/P) also decreases.This effect will spill over to the market for capital services because the reduction in L tends to reduce th
13、e marginal product of capital services, MPK.19巴罗宏观经济学现代观点课件Taxes in the Model20巴罗宏观经济学现代观点课件Taxes in the ModelY= A F( K, L)lwe found that a rise in the labor-income tax rate, w, reduced the quantities of labor, L, and capital services, K.lA higher marginal tax rate on labor income, w, leads to a red
14、uction in overall market activity, as gauged by real GDP, Y.21巴罗宏观经济学现代观点课件Taxes in the ModelA Tax on Asset Incomel C+ (1/P)B+ K = ( w/P) Ls+ r ( B/P +K) + V T r = ( R/ P) ()Let r be the marginal tax rate on asset income. 22巴罗宏观经济学现代观点课件Taxes in the ModelA Tax on Asset Incomel(1r) r = (1r)(R/P)() 23
15、巴罗宏观经济学现代观点课件Taxes in the ModelFor the choice between C1 and C2 is the after-tax real interest rate, (1r)r . If r rises, for given r, (1r)r declines. Households have less incentive to defer consumption, and it reacts by increasing C1 compared to C2. For given real income in year 1, an increase in r
16、motivates the household to consume more and save less in year 1.24巴罗宏观经济学现代观点课件Taxes in the Model(K )d : does not change.(K )s : choose to maximize (1r)r. Hence, no change in the rental market.No change in labor and GDP.In the long run, the decrease in I leads to a lower GDP.25巴罗宏观经济学现代观点课件Taxes in
17、the ModelA Tax on consumption l C+ ( 1/P)B+ K = ( w/P) Ls+ r ( B/P +K) + V TlSuppose now that real taxes, T, depend on a households consumptionlLet c be the marginal tax rate on asset income. 26巴罗宏观经济学现代观点课件Taxes in the ModelA Tax on consumption lT = c ClC+ ( 1/P)B+ K = (w/P) Ls+ r (B/P+K) + V c ClT
18、he net real wage: (w/P) / (1+c)lThe net real interest rate: r / (1+c)27巴罗宏观经济学现代观点课件An Increase in Government Purchases Financed by a Labor Income TaxEffects from a permanent increase in government purchases, G. assumed, that the increase in G was financed by lump-sum taxes. lOur finding was that an
19、 increase in G by one unit left real GDP, Y, unchanged and reduced consumption, C, by about one unit.lGross investment, I, was unchanged. lAlso unchanged were the real wage rate, w/P, the real rental price, R/P, and the real interest rate, r.28巴罗宏观经济学现代观点课件An Increase in Government Purchases Finance
20、d by a Labor Income TaxNow combine lthe permanent increase in G land the higher marginal income tax ratew The income effect increases the supply of labor.29巴罗宏观经济学现代观点课件An Increase in Government Purchases Financed by a Labor Income TaxWe found in this chapter that the substitution effect from a high
21、er marginal tax rate, w, on labor income reduces the quantity of labor supplied.The net effect on the supply of labor is not so large.30巴罗宏观经济学现代观点课件An Increase in Government Purchases Financed by a Labor Income TaxEmpirically, the overall effect from permanently increased government purchases, G, o
22、n the quantity of labor supplied, Ls , seems to be small.31巴罗宏观经济学现代观点课件An Increase in Government Purchases Financed by a Labor Income Tax32巴罗宏观经济学现代观点课件Transfer PaymentsSuppose that the government increases real transfers, V, and finances these expenditures with increased real taxes, T, collected b
23、y a tax on labor income. In this case, marginal income tax rates, w, rise for two reasons. lFirst, the rise in T goes along with a higher w for households that pay individual income taxes. lSecond, for households that are receiving transferssuch as poor welfare recipientsthe expansion of the transfer program raises the implicit marginal income tax rate, w, because of the income testing for benefits. We therefore predict even stronger effects In particular, labor input, L, capital services, K, and real GDP, Y, tend to decline.33巴罗宏观经济学现代观点课件
