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Chapter12TheDesignOfTheTaxSystemTheFederalGovernmentTheFederalGovernmentTheFederalGovernmentTheFederalGovernmentTheFederalGovernmentTheFederalGovernmentTheFederalGovernmentStateandLocalGovernmentsReceiptsSalesTaxesPropertyTaxesIndividualIncomeTaxesCorporateIncomeTaxesFederalGovernmentOtherSpendingEducationPublicWelfareHighwaysOtherPolicymakershavetwoobjectiveindesigningataxsystem…EfficiencyEquityOnetaxsystemismoreefficientthananotherifitraisesthesameamountofrevenueatasmallercosttotaxpayers.Anefficienttaxsystemisonethatimposessmalldeadweightlossesandsmalladministrativeburdens.TheCostofTaxestoTaxpayersThetaxpaymentitselfDeadweightlossesAdministrativeburdensBecausetaxesdistortincentives,theyentaildeadweightlosses.Thedeadweightlossofataxisthereductionoftheeconomicwell-beingoftaxpayersinexcessoftheamountofrevenueraisedbythegovernment.Complyingwithtaxlawscreatesadditionaldeadweightlosses.Taxpayersloseadditionaltimeandmoneydocumenting,computing,andavoidingtaxesoverandabovetheactualtaxestheypay.Theadministrativeburdenofanytaxsystemispartoftheinefficiencyitcreates.Theaveragetaxrateistotaltaxespaiddividedbytotalincome.Themarginaltaxistheextrataxespaidonanadditionaldollarofincome.Alump-sumtaxisataxthatisthesameamountforeveryperson,regardlessofearningsoranyactionsthatthepersonmighttake.Howshouldtheburdenoftaxesbedividedamongthepopulation?Howdoweevaluatewhetherataxsystemisfair?PrinciplesofTaxationBenefitsprincipleAbility-to-payprincipleThebenefitsprincipleistheideathatpeopleshouldpaytaxesbasedonthebenefitstheyreceivefromgovernmentservices.Anexampleisagasolinetax:Taxrevenuefromagasolinetaxareusedtofinanceourhighwaysystem.Peoplewhodrivethemostalsopaythemosttowardmaintainingroads.Ability-to-PayPrincipleAbility-to-PayPrincipleAbility-to-PayPrincipleAbility-to-PayPrincipleCaseStudy:HorizontalEquityandtheMarriageTaxTaxIncidenceandTaxEquityTaxIncidenceandTaxEquityTaxIncidenceandTaxEquitySummarySummarySummarySummary
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