经济学原理对应练习12.docx

经济学原理对应练习12.docx

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经济学原理对应练习12

Chapter12

TheDesignoftheTaxSystem

MultipleChoice

1.TodaythetypicalAmericanpayswhatpercentofherincomeintaxes,includingpropertytaxes,personalincometaxes,corporateincometaxes,payrolltaxes,andsalestaxes?

a.5percent

b.18percent

c.33percent

d.50percent

ANS:

CPTS:

1DIF:

1REF:

12-0

TOP:

TaxesMSC:

Applicative

2.Whichofthefollowingstatementsiscorrect?

a.Equityismoreimportantthanefficiencyasagoalofthetaxsystem.

b.Efficiencyismoreimportantthanequityasagoalofthetaxsystem.

c.Bothequityandefficiencyareimportantgoalsofthetaxsystem.

d.Neitherequitynorefficiencyisanimportantgoalofthetaxsystem.

ANS:

CPTS:

1DIF:

1REF:

12-0

TOP:

TaxesMSC:

Interpretive

3.Whoobservedthat"inthisworldnothingiscertainbutdeathandtaxes"?

a.MarkTwain

b.P.T.Barnum

c.BenFranklin

d.RichardNixon

ANS:

CPTS:

1DIF:

1REF:

12-0

TOP:

TaxesMSC:

Applicative

4.In1789,theaverageAmericanpaidapproximatelywhatpercentofhisincomeintaxes?

a.5

b.15

c.33

d.50

ANS:

APTS:

1DIF:

1REF:

12-0

TOP:

TaxburdenMSC:

Applicative

5.Thelargestsourceofincomeforthefederalgovernmentis

a.individualincometaxes.

b.corporatetaxes.

c.tariffs.

d.“sin”taxesonalcoholandcigarettes.

ANS:

APTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

6.Thelargestsourceofrevenueforthefederalgovernmentisthe

a.individualincometax.

b.propertytax.

c.salestax.

d.corporateincometax.

ANS:

APTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

7.TheU.S.federalgovernmentcollectswhatpercentofthetaxesintheeconomy?

a.10

b.40

c.50

d.67

ANS:

CPTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

8.In2004,theaverageAmericanpaidapproximatelyhowmuchtothefederalgovernmentintaxes?

a.$1,900

b.$4,500

c.$6,400

d.$9,000

ANS:

CPTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

9.Approximatelywhatpercentofthefederalgovernment'sreceiptscomefromindividualincometaxes?

a.8

b.15

c.43

d.67

ANS:

CPTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

10.Aperson'staxliabilityrefersto

a.thepercentageofincomethatapersonmuchpayintaxes.

b.theamountoftaxapersonowestothegovernment.

c.theamountoftaxthegovernmentisrequiredtorefundeachperson.

d.deductionsthatcanbelegallysubtractedfromaperson'sincomeeachyear.

ANS:

BPTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

11.Whichofthefollowingisnotacostoftaxestotaxpayers?

a.thetaxpaymentitself

b.deadweightlosses

c.administrativeburdens

d.goodsandservicesprovidedbythegovernment

ANS:

DPTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

12.WhichofthefollowingistrueaboutthepercentoftotalincometheU.S.governmenttakesastaxes?

a.In1902thegovernmentcollected7percentoftotalincome;in2004,itcollected30percent.

b.In1902thegovernmentcollected30percentoftotalincome;in2004,itcollected7percent.

c.In1902thegovernmentcollected7percentoftotalincome;in2004,itcollected7percent.

d.In1902thegovernmentcollected30percentoftotalincome;in2004,itcollected30percent.

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

13.Whichofthefollowingstatementsisnotcorrect?

a.Allstateshavestateincometaxes,butthepercentagesvarywidely.

b.Salestaxesandpropertytaxesareimportantrevenuesourcesforstateandlocalgovernments.

c.Medicarespendinghasincreasedbecausethepercentageofthepopulationthatiselderlyhasincreased,ashasthecostofhealthcarecomparedtocostofothergoodsandservices.

d.Abudgetdeficitoccurswhengovernmentspendingexceedsgovernmentreceipts.

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

14.Whichofthefollowingstatementsaboutstateincometaxesiscorrect?

a.Somestatesdonottaxincomeatall.

b.Ifstatestaxincome,theymustfollowfederalguidelinesfordesigningthetaxstructure.

c.Statesarenotallowedtohaveahighermarginaltaxratethanthefederalmarginaltaxrate.

d.Alloftheabovearecorrect.

ANS:

APTS:

1DIF:

1REF:

12-1

TOP:

TaxesMSC:

Applicative

15.TheU.S.federalgovernmentcollectstaxesinanumberofways.Rankthefollowingsourcesofrevenuefromlargesttothesmallest.

a.corporateincometaxes,socialsecuritytaxes,personalincometaxes,importtaxes

b.estatetaxes,corporateincometaxes,excisetaxes,individualincometaxes

c.corporateincometaxes,payrolltaxes,individualincometaxes,excisetaxes

d.individualincometaxes,payrolltaxes,corporateincometaxes,excisetaxes

ANS:

DPTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

16.Ratethesetaxesassourcesofrevenuetothefederalgovernmentfrommosttoleastimportant.

a.individualincometaxes,socialinsurancetaxes,corporateincometaxes

b.socialinsurancetaxes,corporateincometaxes,individualincometaxes

c.corporateincometaxes,individualincometaxes,socialinsurancetaxes

d.corporateincometaxes,socialinsurancetaxes,individualincometaxes

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

17.Mostpeopleagreethatthetaxsystem

a.shouldbebothefficientandequitable.

b.cannotraiseenoughrevenuetocovergovernmentexpenditures.

c.wouldraisemorerevenueiftaxrateswerelowered.

d.shouldberewrittentorequireeveryonetopaythesamepercentageofincomeintaxes.

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Interpretive

18.Stateandlocalgovernments

a.arefundedentirelybytheirowntaxbase.

b.receivethemajorityoftheirtaxrevenuesfromcorporateincometax.

c.aregenerallynotresponsibleforcollectingsalestaxes.

d.receivesomeoftheirfundsfromthefederalgovernment.

ANS:

DPTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

19.Theamountofincometaxowedbyafamilyis

a.notsimplyproportionaltoitstotalincome.

b.unaffectedbydeductions.

c.totalincomeminustaxcredits.

d.aconstantfractionofincome.

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Interpretive

20.Stateandlocalgovernments

a.useamixoftaxesandfeestogeneraterevenue.

b.arerequiredbyfederalmandatetolevyincometaxes.

c.arerequiredtotaxpropertyatastandardratesetbythefederalgovernment.

d.cannotimposestateexcisetaxesonproductsthataretaxedbythefederalgovernment.

ANS:

APTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Interpretive

21.Stateandlocalgovernmentsgeneraterevenuefromallofthefollowingsourcesexcept

a.salestaxes.

b.thefederalgovernment.

c.corporateincometaxes.

d.customsduties.

ANS:

DPTS:

1DIF:

2REF:

12-1

TOP:

TaxesMSC:

Applicative

22.Whichofthefollowingstatementsiscorrect?

a.NationaldefenseandMedicarearethetwolargestspendingcategoriesforthefederalgovernment.

b.Welfareprogramsandhighwaysarethetwolargestspendingcategoriesforstateandlocalgovernments.

c.Salestaxesandpropertytaxesarethetwomostimportantrevenuesourcesforstateandlocalgovernments.

d.Corporateincometaxesarethelargestsourceofrevenueforthefederalgovernment.

ANS:

CPTS:

1DIF:

3REF:

12-1

TOP:

TaxesMSC:

Applicative

23.Asanationgetsricher,thegovernmenttypicallytakes

a.aconstantshareofincomeintaxes.

b.asmallershareofincomeintaxes.

c.alargershareofincomeintaxes.

d.Thereislittleevidenceofarelationshipbetweenincomeandtaxesformostcountries.

ANS:

CPTS:

1DIF:

1REF:

12-1

TOP:

TaxburdenMSC:

Applicative

24.Whichofthefollowingcountrieshasthelargesttaxburden?

a.Mexico

b.Russia

c.UnitedStates

d.France

ANS:

DPTS:

1DIF:

1REF:

12-1

TOP:

TaxburdenMSC:

Applicative

25.Whencomparingthetaxburdenofseveralmajorcountries,theUnitedStates'staxburdenis

a.thehighest.

b.inthetop20percent.

c.inthemiddle.

d.nearthebottom.

ANS:

CPTS:

1DIF:

1REF:

12-1

TOP:

TaxburdenMSC:

Applicative

26.Whencomparedtononpoorcountries,poorcountriesusuallyhave

a.veryhightaxburdens.

b.similartaxburdens.

c.relativelylowtaxburdens.

d.notaxesbecauseofhighpovertylevels.

ANS:

CPTS:

1DIF:

2REF:

12-1

TOP:

TaxburdenMSC:

Applicative

27.Whichofthefollowingstatementsisnotcorrect?

a.TheU.S.taxburdenishighcomparedtomanypoorcountries.

b.Asnationsgetricher,theirgovernmentstypicallycollectasmallershareofincomeintaxes.

c.TheU.S.hasahigherfederaltaxburdenthanCanadaorMexico.

d.TheU.S.taxburdenislowcomparedtomanyEuropeancountries.

ANS:

BPTS:

1DIF:

2REF:

12-1

TOP:

TaxburdenMSC:

Interpretive

28.Overthepast100years,astheU.S.economy'sincomehasgrown,

a.taxrateshavedecreased,whiletaxrevenueshaveincreased.

b.taxrateshaveincreased,whiletaxrevenueshavedecreased.

c.U.S.taxrateshavesurpassedthoseofallothercountriesexceptMexicoandIndia.

d.thegovernmenthasgrownevenmore.

ANS:

DPTS:

1DIF:

2REF:

12-1

TOP:

TaxburdenMSC:

Applicative

29.Whichofthefollowingstatementsiscorrect?

a.TheU.S.federalgovernmentcollectedahigherpercentageofincomeintaxesintheearly1900sthanintheearly2000s.

b.TheU.S.federalgovernmentcollectsahigherpercentageofincomeintaxesthanmanyEuropeancountries,includingFranceandGermany.

c.TheU.S.federalgovernmentcollectsalowerpercentageofincomeintaxesthanmanydevelopingcountries,includingMexicoandIndia.

d.TheU.S.federalgovernmentcollectsasimilarpercentageofincomeintaxesasBrazilandCanada.

ANS:

DPTS:

1DIF:

2REF:

12-1

TOP:

TaxratesMSC:

Applicative

30.Corporateprofitsdistributedasdividendsare

a.taxfree.

b.taxedonce.