曼昆微观经济学第十二章税制的设计.pptx

税制的设计;本章我们将探索这些问题的答案：;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;税制的设计;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;所得税率为25%。收入的第一个20,000免税，税法将结婚的夫妻视为一个单独的纳税人 Sam与Diane每个人分别挣$50,000 i. 如果Sam与Diane没有结婚，但住在一起，那他们税收账单时多少？ ii. 如果Sam与Diane结婚，他们的税收账单又是多少？;如果没有结婚，Sam和Diane分别纳税： 0.25 x ($50,000 – 20,000) = $7500 总税收 = $15,000 = 他们总收入的15% 如果结婚，他们纳税： 0.25 x ($50,000 – 20,000) = $20,000占他们总收入的20% 增加的$5000税收称为“婚姻税”或者“结婚罚款” ;所得税率为25%，对未婚者而言，收入的第一个$20,000免税。而对结婚的夫妻而言，免税额是$40,000 Harry每年挣$0，Sally每年挣$100,000 i. 如果Harry与Sally 没有结婚，但住在一起，那他们税收账单时多少？ ii. 如果Harry与Sally结婚，他们的税收账单又是多少？ ;如果没有结婚，Harry纳税$0，Sally纳税：0.25 x ($100,000 – 20,000) = $20,000 总税收 = $20,000 = 他们总收入的20% 如果结婚，他们纳税： 0.25 x ($100,000 – 40,000) = $15,000占他们总收入的15% 减少的$5000纳税称为“婚姻补贴” ;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;THE DESIGN OF THE TAX SYSTEM;内容提要;内容提要;内容提要;9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。5月-215月-21Sunday, May 23, 2021 10、人的志向通常和他们的能力成正比例。03:57:5503:57:5503:575/23/2021 3:57:55 AM 11、夫学须志也，才须学也，非学无以广才，非志无以成学。5月-2103:57:5503:57May-2123-May-21 12、越是无能的人，越喜欢挑剔别人的错儿。03:57:5503:57:5503:57Sunday, May 23, 2021 13、志不立，天下无可成之事。5月-215月-2103:57:5503:57:55May 23, 2021 14、Thank you very much for taking me with you on that splendid outing to London. It was the first time that I had seen the Tower or any of the other famous sights