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财政学public fiance Fundamental Tax Reform∶ Taxes on Consumption and Wealth
* * * * * * * * * * * * * * * * * * * * * * * * * * 21-* CHAPTER 21 Fundamental Tax Reform: Taxes on Consumption and Wealth Copyright ? 2010 by the McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Efficiency and Equity of Personal Consumption Taxes Efficiency issues An income tax and saving and labor supply decisions A consumption tax and saving and labor supply decisions Efficiency and Equity of Personal Consumption Taxes Equity issues Progressiveness Ability to pay Annual versus Lifetime Equity A numerical example A formal model Retail Sales Tax General sales tax Selective sales tax (excise tax or differential commodity tax) Forms of a sales tax Unit tax Ad valorem tax State and Local Sales Tax Revenues by Source ($ billions) Source: US Bureau of the Census. [2008c] Rationalizations Ease of administration Defining the tax base Tax evasion Efficiency and Distributional Implications of States Sales Taxes Differential versus uniform tax rates How to set rates Efficiency goal only Equity goal Externalities Sales taxes as substitutes for user fees “Sin” taxes Information requirements for differential tax rates A National Retail Sales Tax Arguments in favor Simplicity Ease of compliance Arguments Against Value-Added Tax How a value-added tax works VAT as an alternative method for collecting retail sales tax Implementation Issues Treatment of investment assets Consumption-type VAT Collection procedure Invoice method Rate structure A VAT for the United States? Desirability of VAT depends on… What tax (or taxes) it will replace How revenues will be spent Political implications of VAT’s revenue raising prowess International implications Hall-Rabushka Flat Tax Business tax Tax base = Sales – purchases from other firms – payments to workers Pay flat tax rate on final amount Individual Compensation tax Tax base = Payments received by individual for their labor services No additional deductions Apply selected tax schedule Why is HR tax a consumption tax?
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