经济学原理对应练习 12.doc

Chapter 12 The Design of the Tax System Multiple Choice 1. Today the typical American pays what percent of her income in taxes, including property taxes, personal income taxes, corporate income taxes, payroll taxes, and sales taxes? a. 5 percent b. 18 percent c. 33 percent d. 50 percent ANS: C PTS: 1 DIF: 1 REF: 12-0 TOP: Taxes MSC: Applicative 2. Which of the following statements is correct? a. Equity is more important than efficiency as a goal of the tax system. b. Efficiency is more important than equity as a goal of the tax system. c. Both equity and efficiency are important goals of the tax system. d. Neither equity nor efficiency is an important goal of the tax system. ANS: C PTS: 1 DIF: 1 REF: 12-0 TOP: Taxes MSC: Interpretive 3. Who observed that in this world nothing is certain but death and taxes? a. Mark Twain b. P.T. Barnum c. Ben Franklin d. Richard Nixon ANS: C PTS: 1 DIF: 1 REF: 12-0 TOP: Taxes MSC: Applicative 4. In 1789, the average American paid approximately what percent of his income in taxes? a. 5 b. 15 c. 33 d. 50 ANS: A PTS: 1 DIF: 1 REF: 12-0 TOP: Tax burden MSC: Applicative 5. The largest source of income for the federal government is a. individual income taxes. b. corporate taxes. c. tariffs. d. “sin” taxes on alcohol and cigarettes. ANS: A PTS: 1 DIF: 1 REF: 12-1 TOP: Taxes MSC: Applicative 6. The largest source of revenue for the federal government is the a. individual income tax. b. property tax. c. sales tax. d. corporate income tax. ANS: A PTS: 1 DIF: 1 REF: 12-1 TOP: Taxes MSC: Applicative 7. The U.S. federal government collects what percent of the taxes in the economy? a. 10 b. 40 c. 50 d. 67 ANS: C PTS: 1 DIF: 1 REF: 12-1 TOP: Taxes MSC: Applicative 8. In 2004, the average American paid approximately how much to the federal government in taxes? a. $1,900 b. $4,500 c. $6,400 d. $9,000 ANS: C PTS: 1 DIF: 1 REF: 12-1 TOP: Taxes MSC: Applicative 9. Approximately what percent of the federal governments receipts come from individ