曼昆《经济学原理》微观第五版测试题库 12.docx

曼昆《经济学原理》微观第五版测试题库 12.docx

《曼昆《经济学原理》微观第五版测试题库 12.docx》由会员分享，可在线阅读，更多相关《曼昆《经济学原理》微观第五版测试题库 12.docx（144页珍藏版）》请在冰豆网上搜索。

曼昆《经济学原理》微观第五版测试题库12

Chapter12

TheDesignoftheTaxSystem

TRUE/FALSE

1.TheaverageAmericanpaysahigherpercentofhisincomeintaxestodaythanhewouldhaveinthelate18thcentury.

ANS:

TDIF:

1REF:

12-0

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxburden

MSC:

Applicative

2.TheU.S.taxburdenishighcomparedtomanyEuropeancountries,butislowcomparedtomanyothernationsintheworld.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxburden

MSC:

Applicative

3.PoorcountriessuchasIndiaandPakistanusuallyhavelowtaxburdens.

ANS:

TDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxburden

MSC:

Applicative

4.TheU.S.federalgovernmentcollectsaboutone-halfofthetaxesinoureconomy.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxburden

MSC:

Applicative

5.Individualincometaxesandsocialinsurancetaxesgeneratethehighesttaxrevenueforthefederalgovernment.

ANS:

TDIF:

2REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Applicative

6.Individualincometaxesgeneraterougly25%ofthetaxrevenueforthefederalgovernment.

ANS:

FDIF:

2REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Applicative

7.Incometaxesandpropertytaxesgeneratethehighesttaxrevenueforstateandlocalgovernments.

ANS:

FDIF:

2REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Applicative

8.Salestaxesgeneratenearly50%ofthetaxrevenueforstateandlocalgovernments.

ANS:

FDIF:

2REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Applicative

9.Somestatesdonothaveastateincometax.

ANS:

TDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Incometaxes

MSC:

Applicative

10.Bylaw,allstatesmusthaveastateincometax.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Incometaxes

MSC:

Applicative

11.SocialSecurityisanincomesupportprogram,designedprimarilytomaintainthelivingstandardsofthepoor.

ANS:

FDIF:

2REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Governmentspending

MSC:

Applicative

12.Abudgetsurplusoccurswhengovernmentreceiptsfallshortofgovernmentspending.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

BudgetsurplusesMSC:

Definitional

13.Abudgetsurplusoccurswhengovernmentreceiptsexceedgovernmentspending.

ANS:

TDIF:

1REF:

12-1

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

BudgetsurplusesMSC:

Definitional

14.Abudgetdeficitoccurswhengovernmentreceiptsexceedgovernmentspending.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

BudgetdeficitsMSC:

Definitional

15.Abudgetdeficitoccurswhengovernmentreceiptsfallshortofgovernmentspending.

ANS:

TDIF:

1REF:

12-1

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

BudgetdeficitsMSC:

Definitional

16.Asof2005,thelargestsourceofreceiptsforstateandlocalgovernmentswasindividualincometaxes.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Interpretive

17.Asof2005,thelargestsourceofreceiptsforstateandlocalgovernmentswascorporateincometaxes.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes

MSC:

Interpretive

18.IntheUnitedStates,allfamiliespaythesameproportionoftheirincomeintaxes.

ANS:

FDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Taxes|Income

MSC:

Interpretive

19.Onereasonfortheprojectedincrease,overthenextseveraldecades,ingovernmentspendingasapercentageofGDPistheprojectedincreaseinthesizeoftheelderlypopulation.

ANS:

TDIF:

1REF:

12-1

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Governmentspending

MSC:

Interpretive

20.Theadministrativeburdenofanytaxsystemispartoftheinefficiencyitcreates.

ANS:

TDIF:

1REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Taxes

MSC:

Interpretive

21.Onecharacteristicofanefficienttaxsystemisthatitminimizesthecostsassociatedwithrevenuecollection.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Taxes

MSC:

Interpretive

22.Theadministrativeburdenofcomplyingwithtaxlawsisacosttothegovernmentbutnottotaxpayers.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Taxes

MSC:

Interpretive

23.Theequityofataxsystemconcernswhetherthetaxburdenisdistributedequallyamongthepopulation.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Taxes

MSC:

Interpretive

24.Anefficienttaxsystemisonethatimposessmalldeadweightlossesandsmalladministrativeburdens.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Taxes

MSC:

Interpretive

25.Deadweightlossesarisebecauseataxcausessomeindividualstochangetheirbehavior.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Deadweightlosses

MSC:

Interpretive

26.Ifataxgeneratesareductioninsurplusthatisexactlyoffsetbythetaxrevenuecollectedbythegovernment,thetaxdoesnothaveadeadweightloss.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Deadweightlosses

MSC:

Analytical

27.Resourcesdevotedtocomplyingwiththetaxlawsareatypeofdeadweightloss.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Deadweightlosses

MSC:

Applicative

28.Anadvantageofaconsumptiontaxisthatitdoesnotdistorttheincentivetosave.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Consumptiontaxes

MSC:

Interpretive

29.Taxevasionislegal,buttaxavoidanceisillegal.

ANS:

FDIF:

1REF:

12-2

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

IncometaxesMSC:

Applicative

30.Taxevasionisillegal,buttaxavoidanceislegal.

ANS:

TDIF:

1REF:

12-2

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

IncometaxesMSC:

Applicative

31.Inpractice,theU.S.incometaxsystemisfilledwithspecialprovisionsthatalterafamily'staxbasedonitsspecificcircumstances.

ANS:

TDIF:

1REF:

12-2

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Incometaxes

MSC:

Applicative

32.IfChristopherearns$80,000intaxableincomeandpays$20,000intaxes,hisaveragetaxrateis20percent.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

AveragetaxrateMSC:

Analytical

33.IfJamesearns$80,000intaxableincomeandpays$20,000intaxes,hisaveragetaxrateis25percent.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

AveragetaxrateMSC:

Analytical

34.IfMaryearns$80,000intaxableincomeandpays$40,000intaxes,hermarginaltaxratemustbe50percent.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

Thestudyofeconomics,anddefinitionsofeconomics

TOP:

MarginaltaxrateMSC:

Analytical

35.Manypeopleconsiderlump-sumtaxestobeunfairtolow-incometaxpayers.

ANS:

TDIF:

1REF:

12-2

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Lump-sumtaxes

MSC:

Interpretive

36.Lump-sumtaxesareequitablebutnotefficient.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Lump-sumtaxes

MSC:

Interpretive

37.Alump-sumtaxminimizesdeadweightloss.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Lump-sumtaxes

MSC:

Interpretive

38.Deadweightlossesandadministrativeburdensarekeyfactorsconsideredwhendeterminingtheefficiencyofthetaxsystem.

ANS:

TDIF:

1REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Efficiency

MSC:

Interpretive

39.Whenthetotalsurpluslostasaresultofataxislessthantheamountoftaxrevenuecollectedbythegovernmentthereisadeadweightloss.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Deadweightlosses

MSC:

Interpretive

40.Themarginaltaxrateservesasameasureoftheextenttowhichthetaxsystemdiscouragespeoplefromworking.

ANS:

TDIF:

2REF:

12-2

NAT:

AnalyticLOC:

TheroleofgovernmentTOP:

Marginaltaxrates

MSC:

Interpretive

41.Mosteconomistsbelievethatacorporateincometaxaffectsthestockholdersofacorporationbutnotitsemployeesorcustomers.

ANS:

FDIF:

2REF:

12-2

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Corporateincometax

MSC:

Interpretive

42.Antipovertyprogramsfundedbytaxesonthewealthyaresometimesadvocatedonthebasisofthebenefitsprinciple.

ANS:

TDIF:

1REF:

12-3

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Benefitsprinciple

MSC:

Applicative

43.Accordingtothebenefitsprinciple,itisfairforpeopletopaytaxesbasedonthebenefitstheyreceivefromthegovernment.

ANS:

TDIF:

1REF:

12-3

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Benefitsprinciple

MSC:

Definitional

44.Accordingtothebenefitsprinciple,itisfairforpeopletopaytaxesbasedontheirabilitytoshoulderthetaxburden.

ANS:

FDIF:

1REF:

12-3

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Benefitsprinciple

MSC:

Definitional

45.Accordingtotheability-to-payprinciple,itisfairforpeopletopaytaxesbasedontheamountofgovernmentservicesthattheyreceive.

ANS:

FDIF:

1REF:

12-3

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Ability-to-payprinciple

MSC:

Definitional

46.Accordingtotheability-to-payprinciple,itisfairforpeopletopaytaxesbasedontheirabilitytohandlethefinancialburden.

ANS:

TDIF:

1REF:

12-3

NAT:

AnalyticLOC:

EfficiencyandequityTOP:

Ability-to-payprinciple

MSC:

Definitional

47.I