有哪些信誉好的足球投注网站- 1、本文档共28页，可阅读全部内容。
- 2、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
- 3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
查看更多
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?
文档评论（0）