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TaxPolicyIssues:Standardsfora

GoodTax

TaxPolicyIssues:Standardsfora

GoodTaxLearningObjectivesExplaintheconceptofsufficiencyofagoodtax.Differentiatebetweentheincomeeffectandthesubstitutioneffect.Describethecharacteristicsofaconvenienttax.Contrasttheclassicalandthemodernconceptsoftaxefficiency.Definehorizontalandverticalequity.Differentiatebetweenaregressive,aproportionate,andaprogressiveratestructure.Explainthedifferencebetweenmarginalandaveragetaxrates.Discussdistributivejusticeasataxpolicyobjective.TaxPolicyIssues:Standardsfora

GoodTaxStandardsforaGoodTaxAgoodtaxshouldbesufficienttoraisethenecessarygovernmentrevenues.Agoodtaxshouldbeconvenientforthegovernmenttoadministerandforpeopletopay.Agoodtaxshouldbeefficientineconomicterms.Agoodtaxshouldbefair.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldbeSufficientAtaxissufficientifitgeneratesenoughfundstopayforthepublicgoodsandservicesprovidedbythegovernment.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldbeSufficientTheNationalDebtHowtoIncreaseTaxRevenuesStaticversusDynamicForecastingTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldbeSufficientBehavioralResponsestoRateChangesIncomeEffectSubstitutionEffectSupply-SideEconomicsTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeConvenientFromthegovernment’sviewpoint,agoodtaxshouldbeconvenienttoadminister.Fromthetaxpayer’sviewpoint,agoodtaxshouldbeconvenienttopay.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeEfficientTheClassicalStandardofEfficiencyAnefficienttaxshallbeneutralinitseffectonthefreemarket.TaxesasanInstrumentofFiscalPolicyIntheKeynesianschema,taxsystemisaprimarytooloffiscalpolicy.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeEfficientTaxesandBehaviorModificationIncomeTaxPreferenceTheTaxExpendituresBudgeTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairAbilitytoPayInthetaxpolicyliterature,abilitytopayreferstotheeconomicresourcesunderaperson’scontrol.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairHorizontalEquityIfataxisdesignedsothatpersonswiththesameabilitytopay(asmeasuredbythetaxbase)owethesameamountoftax,thatsystemcanbedescribedashorizontallyequitable.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairHorizontalEquityTaxableIncomeandAbilitytoPayAnnualversusLifetimeHorizontalEquityTaxPreferenceandHorizontalEquityTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairVerticalEquityAtaxsystemisverticallyequitableifpersonswithagreaterabilitytopayowemoretaxthanpersonswithalesserabilitytopay.TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairVerticalEquityRegressiveTaxesIncomeTaxRateStructuresMarginalandAverageTaxRatesTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairDistributiveJusticeTaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairMarginalrateAveragerate10Taxrates(percent)2050100Taxableincome（$000）TaxPolicyIssues:Standardsfora

GoodTaxTaxesShouldBeFairMarginalrateAveragerate5101612%Taxrates(percent)20

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