美国财政联邦制和财产税American Fiscal Federalism and ....ppt

美国财政联邦制和财产税American Fiscal Federalism and Property Taxation 满燕云博士 美国印第安纳大学 公共管理与环境事务学院 经济与公共政策副教授 Dr. Joyce Yanyun Man Associate Professor of Economics and Public Policy School of Public and Environmental Affairs Indiana University 1315 E. Tenth Street Bloomington, IN 47405 812-855-9027(China) yman@ Joyceyman@ August 7, 2006 财政联邦制 Fiscal Federalism It describes the ways in which revenues and responsibilities are divided, assigned, or shared among different levels of government within a given country. 它描述在一个特定的国家内各 级 政府之间是如何划分，分配 或分享公共收支和责任的。 I. Fiscal Characteristics of Government美国政府的财政特征 Figure 1: Percentage of Expenditure in Total Government Outlay by Level of Governments 各级政府占总开支的百分比 (FY 2001) Table 2. Federal Government Expenditures (FY2001)联邦政府开支 Table 3. State and Local Government Expenditures 州和地方政府开支(FY2001) Figure 2: Federal Government Revenue 联邦政府收入 (FY2001) Figure 3: State and Local Government Revenue (FY2001) II. Evolution of Fiscal Federalism in the U.S. 美国财政联邦制的演变 The first Century of American Federalism 美国联邦制建立初期 16th Amendment in 1913 (Federal income tax) and WWI 征收联邦所得税和第二次世界大战 3. The Depression of the 1930s 大萧条 4. New Federalism since 1950 新联邦制 Deregulation 减低政府干预 Privatization 私有化 Devolution 放权 III. The Logic of Fiscal Decentralization财政分权的逻辑 Economic Efficiency 经济效率 Variations in individual preferences and tastes. 趣味和需求的多样性 Benefits of social goods are spatially limited. 社会商品益处的空间局限性 2. Positive Competition (Tiebout Model) “Voting with one’s foot” 地方政府之间良性竞争 3. Value of innovation and experimentation. 创新和实验 4. Political Value and Government Accountability 政治民主化和政府责任制 IV. The Property Tax: Structures and Administration 财产税: 结构和管理 The Role of Property Tax in State and Local Government Finance 财产税在州和地方政府财务中的角色 Why Tax Property? 为什么征收财产税? What Are Taxed? 征税的对象是什么？　 How to Define Tax Base? 怎么定义税基? At What Rate? 以什么税率? How to Administer? 如何管理? Background 背景 Among the oldest taxes: Levied on lan