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1、TheDesignofthe TaxSystemChapter12“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin0204060801001789TaxespaidinBenFranklin’stimeaccountedfor5percentoftheaverageAmerican’sincome.“Inthisworldnothingiscertainbutdeathandtaxes.”...BenjaminFranklin0204060801001789TodayToday,t
2、axesaccountforuptoathirdoftheaverageAmerican’sincome.GovernmentRevenueasaPercentageofGDPCentralGovernmentTaxRevenueasaPercentofGDPTheFederalGovernmentTheU.S.federalgovernmentcollectsabouttwo-thirdsofthetaxesinoureconomy.TheFederalGovernmentThelargestsourceofrevenueforthefederalgovern
3、mentistheindividualincometax.TaxLiabilityWithrespecttopayingincometaxes,anindividual’staxliability(howmuchhe/sheowes)isbasedontotalincome.IndividualIncomeTaxesThemarginaltaxrateisthetaxrateappliedtoeachadditionaldollarofincome.Higher-incomefamiliespayalargerpercentageoftheirincomeint
4、axes.FederalIncomeTaxRates:1999TheFederalGovernmentandTaxesPayrollTaxes:taxonthewagesthatafirmpaysitsworkers.SocialInsuranceTaxes:revenuefromthesetaxesisearmarkedtopayforSocialSecurityandMedicare.ExciseTaxes:taxesonspecificgoodslikegasoline,cigarettes,andalcoholicbeverages.Receiptsof
5、theFederalGovernment:1999ReceiptsoftheFederalGovernment...IndividualIncomeTax,48%SocialInsuranceTax,34%CorporateTax,10%ExciseTax,4%Other,4%FederalGovernmentSpendingGovernmentspendingincludestransferpaymentsandthepurchaseofpublicgoodsandservices.Transferpaymentsaregovernmentpaymentsno
6、tmadeinexchangeforagoodoraservice.Transferpaymentsarethelargestofthegovernment’sexpenditures.FederalGovernmentSpendingExpenseCategory:SocialSecurityNationalDefenseNetInterestIncomeSecurityMedicareHealthOtherFederalGovernmentSpending:1999CategoryAmount(billions)AmountperPersonPercento
7、fSpendingSocialsecurity$393$1,44523%Nationaldefense2771,01816Netinterest24389314Incomesecurity22783713Medicare20575412Health1435268Other23987914Total$1,727$6,350100%FederalGovernmentSpending:1999...SocialSecurity,23%Defense,16%NetInterest,13%Incomesecurity,14%Medicare,12%Health,8%Oth
8、er,14%,Finan
