제13장cfs11.blog.daum.net/attach/4/blog/2008/09/26/04/51... · 2015-01-20 · 제13장 조세의 기본원리( 1 제13장 ￭ 조세는 재정수입의 필요성에 따라 민간부문으로부터

13 (http://blog.daum.net/ecomania) 1

13

, , )

1.

1.

(tax base) ,

, , , ,

(1)

,

(2)

(, , )

( 1913)

( )

(3)

( )

,


2.

(1)

(2) : ,

(3) : ,

(4) :

(5) :

(6) :

2.

(benefit principle) : ()

(ability-to-pay principle) :

1.

(Wicksell)

,

( )

,

2.

,

A. Smith(), Mill( , )


(1) (horizontal equity)

but,

(2) (Vertical equity)

,

,

500 20 200

30

3.

1.

(1)


( )

(2) ()

(3)

( = )

( )

(4)

( )

(5)

(stock)

(cash flow)


2.

(1)

(realization concept)

but, () (accretion)

( ,

)

(2)

(3)

,

(4)

(imputed income) , ,

,

( )


(5)

4.

1.

(1)

(loophole)

(2)

( )

(3)

(but, )

2. ( )

(1) :

(2) :

,

(3)

(Rawls)

(4)

.

3.

(1)


( )

( )

( ) 1

(= 1% 1% )

(2)

(

)

(3)

but, () ,

5.

1.

, , ,

()

(annoncement effect)

,


.

2. (lump-sum tax)

(1)

(2)

3.

,


14

1. :

(incidence)

1.

(1)

:

:

(shifting)

(2)

= - (

)

(forward shifting) :

(backward shifting) :

()

(transformation) :

2.

,


(1) (functional)

: , ,

(2) (size)

:

3.

(RDI)

(-)

(1)

: ()

:

:

(input effect): ,

(2)

(

)

4.

(1)

,


(2)

(3)

5.

(1)

(2)

:

:

(3)

: , () ( )

2. :

1.

(1)


:

(2)

,


100%

2.

(1)

( )

( )

,

(2)

(openness)

( )

(3) (tax capitalization)

( )


(: , : , : )

(

)

3. :

1.

(L), (K)

, (X), (Y)

1, (linearly homogeneous)

, (X) (Y)

(CRS) , (X)


2.

(1) :

(2)

,

(X)

(3)


(factor intensity)

:

:

, ,

3.

(X)

(K)

X

X

(w/r)


1. 2, 2 X

-(r/w) ?

r/w .

r/w .

r/w

r/w

r/w

2. X Y (L) (K) X

? (X

)

X .

.

.

.

.

3. X

? (, )

. (r/w )

r/w , r/w

r/w , r/w

r/w , r/w

r/w , r/w

r/w

4. X Y X , Y

, (CRS),

, .

, . X

?

X X .

.

- .

.

.


15

1.

1.

(excess burden) = -

(deadweight loss), (welfare cost)

2.

(1)

(X) (Y)

(2) ()

(X)


)

(3)

2.

(excise tax)

1.

(1)

,


.

(,

)

0 ()

(t)

(coefficient of inefficiency) :

(2)

,

()

, ,

2.

(equivalent variation)

(ME' = LN) (LE') E'N


( )

L

= 0 ( )


16

= + +

1.

1.

(optimal tax structure)

+

,

2.

(UPF)

UPF

2

,


2.

1.

(1)

.

.

but,

( )

(2)

(screening theory)

-(Atkinson and Stiglitz, 1980)

: ,

(proxy) , ,

: , ,

2.

(=)


(saving)

(1)

(intertemporal resource allocation)

:

but,

but,

(2)

(Kaldor, 1955)

:

(but, )

3.

1. (Ramsey rule)

(1)

(Ramsey)

(MEB: Marginal Excess Burden)

MEB 1


(2)

( )

2.

(1)

,

(2)

( )

3. -

(1)

(Corlett and Hague, 1953) ,

(2)

() ()

,

( )


4.

4.

:

( )

1.

(progressive)'

,

2.

(1)

( )

( )


(2)

(t) , (S)

.


(Stern, 1976)

,

( )

5.

1.

:

:

51 1%

but,

2.

(1)

(loophole)

: , ( ),

:

(2)

: ( )

: ( t)

1


: ()

( ) (V)

1

: t MB

: MC

, ,

() , ( ) .


17

, ()

.

1.

1. -

(1)

HC =

= + (net worth)

(capital gains)

.

(tax base)

(loophole)

:


,

,

, , ,

(2)

H-C

but,

,

()

, , , , ,

but,

(transfer payment, ) ,

(3)

A B

?

(but, )

(personal exemption) :

( 100 ,

100 )

:

( )


(deduction) :

.

(tax credit) : (

)

, (

) .

(4)

,

.

( )

2.

1.

(income bracket)

,

,

2. (flat rate income tax)

(1)


(2)

(3)

( )

(4)

( )

2.

(1)

,

(2)

:

(marriage neutrality) :


[]

,

(A) , (B)

A ( )

,

(income splitting)

but,

(

)

(3) :

( )

( )

)


3.

(value-added tax)

1. :

(multi-stage turnover tax)

/

( WTO (), )

:

2.

:

5 58

3

2

, ,


3.

( )

(1)

()

(2) (=NDP : Net Domestic Product)

( () )

(3) (=GDP)

,

(GDP)

(C) (In)

VAT

VAT

VAT

4.

: ,

(1) (addition method)


, , ,

(2) (subtraction method)

(= ) ,

8 5 3 10%

(=) 10%

8 8

5 3

8 ,

(tax invoice) 5

()

4.

(but, )

1.

(1)


,

,

(, )

,

()

10 10% ,

1

1 1 5

5 5

33

2

5

5 1

(2)

,

(, )


WTO :

(destination principle)

,

,

2.

:

( )

but,

( , )


18

1.

.

.

1.

(1)

:

:

(2)

:

( , )

( )

20%,


2.

( )

()

( )

2.

1.

(1) : ()

: ()

+

( )


(2)

(economic profit) = -

(imputed interest)

( .)

20% , , 0.8

(R:, d:, i : )

()

()

3.

(accelerated depreciation)

(immediate write-off or expending)


4.

( )

(replacement cost)

(FIFO)

5.

:

(1)

( )

( )

( )


BUT,

,

(, , , )

(2)

()

= +

( ) (gross-up)


19

1.

(design) :

(reform) :

:

2.

1.

2.

( , )

, ( )

3.

1.

(tax expenditure)

(hidden subsidies) :


,

(tax aides), (tax subsidy), (tax preference), (tax

incentives)

(,

Surrey, 1973)

:

?

? ( ?)

(upside-down subsidy)

2.

(1) (brachet creep)

:

(2) (/GDP)

(3) (inflation accounting)

3.

(1)

,

(comprehensive income tatxation)


-

(expenditure tax)

(single rate)

( )

(2)

( , )

( )

( )

4.

(1)

tax base tax rate ( )

( , )

, (standard deduction)

( )

EU

(social sevuriy tax)

: ,


2.

1. ()

1974,

1977,

1993,

2.

( ,

)

, (zero base)

(tax expenditure budget)

:

( )

20 - (http://blog.daum.net/ecomania) 49

[]

(yse or no)

20

, , ,

1.

1.

(1)

() , but, ()

(2)

<

() (

)


(3)

t

() ,

: (L), (H)

(4)

( )

but


(5)

, ,

()

(6)

: ,

: ,

(1)

:

(2)

: , .

(3)

:

2.

1.

(life-cycle hypothesis)

:

:


2.

(1)

(2)

?

(3)

() t

(= )

() ()


: : ,

: ,

(4)

: (+)

( )

3.

1. -

,

,


2.

(1)

(2)

t ,

.

( )


21

, ()

1.

1. :

(1) (user cost of capital)

: ()

(2)

2. (marginal effective tax rate)

()

(-)


2.

1.

(1)

0

1 ()

= (+)

= / ( +)

2.

(1)

= - (, ) -

:

:

= (+)

if,

,

(2)

( )

+

(

)

+


(3)

()

: ( )

(tax holidays)

:

3.

() = () = ()

() =

(cf) ()

4.

1. -

-

,

2.

(1)

()

but,


(2)

( )

:

: ,

:

(capital gain) :

1

(, : , :, :)

,

5.

1. -

(1)

,

= -

10 10

(, , )


(2)

,

2.

(1)

,

(2)

, ()

but,

: -

,

, but

(http://blog.daum.net/ecomania) 60

13

1. Adam Smith ?

1) 2) 3) 4) 5)

2. Wagner .

2. 200 300 50 90

. ?

1) 25% 30% .

2) 300 40%

.

3)

.

4) , 1

.

5) 40% 400 130

.

3. .

.

3. ?

1) .

2) .

3) Pareto .

4) .

5) .

3. .

4. ?

1) 2) 3)

4) 5)


3. .

5.

?

1) 1 .

2) 1 .

3) 1 .

4) 1 .

5) 1 .

2. .

6.

?

1) 2) 3)

4) 5)

3.

.

7. ?

1)

2)

3)

4)

5)

2.

.

.

8. (sacrifice) ?

1) .

2) .

3) .


. 0.5.

. 1.0.

. 1.5.

. 0 .

4) .

5) .

4. .

.

9.

?

1) 1 .

2) 1 .

3) 1 .

4) 1 .

5) 1 .

1. .

10. ?

1) .

2) .

3) .

4) 0 .

5) (0) .

2. .

.

11. ?

1) 2) 3) 4) 5)

3. .

1 .

12. ?


. 1,000 100.

. 2,000 250.

1) .

2) .

3) .

4) .

5) .

5. .

.

13. ?

1) 10% 12.5% .

2) 2,000 15%.

3) .

4) 100% 100% .

5) (/) 1.5

.

4.

.

14. 5,000 1,000, 1 3,000 .

() ?

1) 3 .

2) 2 .

3) 1 .

4) 2.3 .

5) 2 .

2. 100% 200% 2 1

.


1 ?(2003 )

.

.

.

.

, .

5.. . ,

. (non-affection)

.

2 ?(2002 )

.

.

.

, , .

.

5. .

.

.

3 ?(2004 )

(comprehensive income tax)

.

(net wealth tax) .

(individual consumption tax) .

.

.

3.

() () .

4

. ?(2006 )

.


.

.

.

.

1.

.

.

.

.

. .

(Mieszkowski,P.) .

.

,

.

5 .

?(2006 )

.

.

.

.

.

5. . 1

.

() . ()

.

6A B . A

Q = 20 - P B Q = 20 - 2P .

1Km 20. A ? (, Q

Km )(2006 )

10/3 20/3 40/3 400/9 800/9

5. . (30-3/2Q)

20 20/3 .


20/3 A 40/3 .(PA=20-Q

) A 800/9

.(20/3*40/3=800/9)

7 ? (2005 )

.

.

.

(Wicksell) .

.

1.

.

.

8(principle of equal sacrifice)

?(2007)

1

1. 1 (

) . 1

. .

9 (equal absolute sacrifice rule)

? , .(2005

)

1

1

1

0 1

0

1. 1 1 .

10 ? (2007)

.


1 .

.

1 .

.

2.

.

1 . .

11 ,

. (lump-sum tax),

(quantity tax, unit tax) , (ad valorem subsidy)

?(2007)

2. (m-g)

(p1+t)

(1-s) .

12 ?(2007)

.

.

.

.

.

4. .

. .

13(tax expenditure) ? (2003 )

.


.

.

, .

5 .

5. ()

.

14 .

? (2006 )

.

.

.

.

.

4. (tax expenditure) .

.

15 (built-in stabilizer)

?(2003 )

.

.

.

.

.

5.

.

.

16 6

?(2002 )

Q = 86 - P ()

Q = -10 + 1/2 P ()


100 120 132

156 180

2. (86-Q)=(20+2Q) 64, 22 .

(26+2Q) 66, 20 .

6 20 120 .

17 (well-being) .

1.0 10.0 .

1,000 2.0 , 2,000 6.0

, 3,000 7.0 .

? (, 1,000, 2,000, 3,000 )(2007)

.

.

.

, .

, .

5. 1,000 2, 2,000 6. 3,000 7

.

. 1,000 1,000 4(6-2) 2,000 1,000

1(7-6).

18X Y Px = 10(),

Py = 1() . 110, X Y

. X x, Y y U( x, y) = 3xy . 20% X 10%

. ?

(, X Y .)(2003

)

(MRS) y/x . x = 5.5, y = 55. 88 X 11 .

X 1, Y 10 .

26 .

4. MUX=3/2X-1/2Y1/2, MUY=3/2X1/2Y-1/2.


(MRS) (MUX/MUY) Y/X. (PX/PY) 10

Y=10X, 10X+Y=110 20X=110 X=5.5, Y=55 .

X 10% 11 20% 110

88 . X, Y Y=11X, 11X+Y=88 . 22X=88

X=4, Y=44. X 1.5, Y 11 .


14

1. 200 .

120 80 . ?

1) 2, 3 .

2) 3, 2 .

3) 2, 2 .

4) 3, 3 .

5) 1, 4 .

1. .

. [(/)=(/)]

2. P=1,000-4Q, P=Q 100

?

1) 20 2) 40 3) 60

4) 80 5) 100

4. 200, 200 280, 180

.

3. ?

1) .

2) .

3) .

4)

.

5)

.

4. .

.

.


4.

?

1) .

2)

3)

4)

5)

3. ,

.

5. ?

1)

2)

3)

4)

5) (0)

4.

.

.

6. (MC) 200 2

. 20%

?

1) 40 2) 80 3) 100

4) 200 5) 240

2.

. MR, P, E

MR=P(1-1/E) 200 400. 40

240 480 .

80 .

7. P=1,000-4Q (MC) 200 100

?


1) 100 .

2) 100 .

3) 100 .

4) 100 .

5) 50 .

5. (MC) 50%

.

8. P=500-4Q (MC) 100 .

50 ?

1) . 2) .

3) 50 .

4) 50 .

5) .

3. 50%

.

9.

?

1) .

2) .

3) .

4) .

5) .

4.

(50%) , ( )

(100% ) .

10.

. ?

1) .

2) .

3) .


4) .

5) .

1. .

.

11. 50% .

?

1) .

2) .

3) .

4) .

5) .

4. .

.

12. 1 .

?

1) .

2) .

3) ()

(capitalization) .

4) , 1 .

5) .

5. , () .

13. .

.

?

1) .

2) .

3) .

4) .

5) .


4.

, .

.

14. .

. ?

1) .

2) .

3) .

4) .

5) .

4. .

15. ,

. ?

1) . 2) .

3) . 4) .

5) .

5. .

.

16.

. ?

1) .

2) .

3) .

4) .

5) .

5. ,

.

17.

?(, .)


1) .

2) .

3) .

4) .

5) .

5.

.

.

18. ?

1) .

2)

.

3) .

4)

.

5)

.

5.

. .

19.

. ?

1) .

2) .

3)

.

4) .

5) .

3.

.

20. ,

?


1) .

2) .

3) .

4) .

5) .

3. .

.

21. 1 .

?

1) .

2) .

3) ()

(capitalization) .

4) , 1 .

5) .

5. , () .

1 ?(2002 )

1

1

4.

.

2 (shifting) (incidence) ? (2007)

.

,

.


.

(forward shifting) (backward shifting)

.

.

2.

.

.

3 ?(2005 )

.

(forward shifting) .

(transformation) .

.

.

4. .

.

4 .

. 1 10

?(2003 )

2. .

5 ?(2007)

.

.

.

.

.

4. .

1) ( ) .


2) .

3) .

.

4) ( , )

. .

5) ,

.

6 10% .

,

?(, .)(2007)

.

.

.

.

.

4. .

.

7 X

. X 30

? (2005 )

P = 200 - 3Q, MC = 30

(, P X , Q , MC .)

10 15 20 30 50

2. 50% .

30 15 .

8 .

X = P - 2 , X (), P () 50 . 10

?(2004 )

10 20 30 40 50


2. (MR), (P), (E) MR=P(1-1/E)

. 2

MC=MR=50 100 10 MC=MR=60

120 . 20.

9 (excise tax)

?(2005 )

.

.

.

.

1 .

5.

.

10 ?(2006 )

.

.

.

.

.

2. .

.

.

.

11 ?(2004 )

.

.

.

.

.

2. , .

, .


.

12 ?(2007)

2 .

.

,

.

.

.

3. .

1) MC 50% .

2) MC .

MC .

3) X Y 100%

. 100%

.

4)

. .

5) . ,

. ,

. , 50%

. ,

. 100% .

13 .

?(2003 )

.

.

.

.

.

5.

.

14 ? (2007)


.

.

.

.

.

3. , ()

.

15 X Y (Harberger)

X , Y , (CRS),

,

. ,

. X (partial factor tax)

?(2003

)

X X .

.

- .

.

.

3.

. - .

16

. .

?(2006 )

.

.

.

.

.

4.


. .

, .

.

, . ,

.

17 ,

(Harberger) ?(2005

)

.

.

.

.

.

5. .

-

.

18 X Y (L) (K)

(Harberger model) X

? (X )(2002 )

X .

.

.

.

.

4. .

.

19 A. C. Harberger(1962) X

? , (,

) . (r/w

)(2004 )

r/w , r/w

r/w , r/w

r/w , r/w


r/w , r/w

r/w

1 .

. r/w

.

20 ?

(2006 )

()

5. .

. .

( )

.

21

? , , ,

. (2005 )

.

.

.

.

.

2.

.

22

.

?(2004 )

.


.

.

( )/()

.

, .

5. .

.

23 ?

(2002 )

. .

. .

.

5. . .

.

24 1 X ,

n ? (

r, )(2002 )

X(1+r)r .

X(1+r)r .

Xr .

Xr .

X(1+r)r .

3.


15

1. (excess burden) ?

1)

.

2) () .

3)

.

4)

.

5)

.

3.

. .

2. ?

1) .

2) .

3) .

4) .

5) .

2. .

.

.

3.

?

1) .

2)

.

3) .


4) .

5)

.

5. ()

.

.

4. ?

1) .

2) .

3) .

4) .

5) .

5. .

.

5. ?

1) .

2) .

3) .

4) 2 4 .

5) 1/4 .

5. ,

. 1/2 ,

1/4 .

6. ?

1) .

2) 10% 20% 4 .

3) .

4) .

5)

.

1. .


7. ( ) . 1,000,

100. 20% 1 .

() ?

1) 10% 2) 12.5% 3) 20% 4) 22.5% 5) 25%

2.

. 16,000 2,000

1/8.

8. . .

?

1) .

2)

.

3)

.

4)

.

5)

.

2. .

. .

9. (equivalent variation) ?

1) .

2) .

3) .

4)

.

5)

.

1. .


. .

10. ?

1) .

2)

.

3) .

4) .

5)

.

2. .

.

11. ?

1) .

2) .

3) .

4) .

5) .

4.

.

.

.

12. (lump-sum tax) ?

1) .

2) .

3) .

4) (, poll tax) .

5) .

1. . .

.

.

.


13. ?

1) .

2) ,

.

3) .

4) .

5) .

2. .

.

. .

.

14. (inferior goods) .

?

1) .

2) .

3) .

4) .

5) .

3. .

. .

15. ?

1) .

2) .

3) .

4) .

5)

.

3. , .

.

16. ?


1) .

2) .

3)

.

4) .

5) .

3.

. .

17. ?

1) .

2) .

3) .

4) .

5)

.

1.

. .

.

18. ?

1) .

2) .

3) .

4) .

5) .

1. 1 .

.

19. Ramsey Rule" ?

1) .

2) .

3) .

4) .

5) .


2.

. .

20. ?

1) .

2) .

3) ()

.

4) (0) .

5) .

5. .

.

.

.

21. ?

1) .

2) .

3)

.

4)

.

5) .

3. .

.

22. ?

1) .

2) .

3)

.

4)

.

5) .


5. .

.

.

1 ? (2003 )

.

.

(compliance cost) .

(tax avoidance) .

(tax evasion) .

4. . ,

() .

.

2 600 . Q = 3000 + 5P

Q = 4800 P , (deadweight loss) ?(2006 )

10 15 20 25 30

2. 4,500 4,000 500

600 1/2(600)(500)=150,000 .

3 Qd = 10 - P Qs = P .

(t = 2) . (deadweight loss)

?(2002 )

1 2 3 4 5

1. 5 5 P=Q+2

6 4 . 2*1*(1/2)=1 .

4 X . X

10 ? (, X

.)(2005 )


P = 130 - 2Q, P = 20

(, P X , Q .)

0 25 500 525 2500

2. 20 55 30 50 .

10*5*(1/2)=25 .

5 . 30

?(2004 )

P = 120-X P = 2X

, P () X (1 )

50 100 150 300 900

3. 80 40() 90 30()

150() .

6 ?(2007)

1. (lump-sum tax)

. .

7 (compensating variation) ?

(2002 )

,

.

.

(-) .

.

.


1.

.

.

8 (perfect complements).

?

(2007)

.

.

.

0.

(equivalent variation) .

2. .

.

.

9 ?(2005 )

.

.

.

.

(lump-sum tax) .

2. .

. (lump sum

tax) .

10 ?(2004 )

.

.

.

.

(lump-sum tax)

.


3.

(inferior goods). , .

.

.

.

11 ?(2006 )

.

.

.

.

.

3.

( )

.

12 ?(2007)

.

.

.

.

(marginal excess burden)

.

4. ()

. . .

13 (Ramsey rule) ?

(2003 )

.

(second-best) .

.

.

.


1. .

,

.

14 (Ramsey) ?(2002 )

.

.

.

.

.

4. .

.

15 () 1.2 A 0.4 B

. A B

?(2003 )

A : B = 1 : 4

A : B = 1 : 3

A : B = 1 : 1

A : B = 3 : 1

A : B = 4 : 1

3. . A B

3 A B 1/3 .

16(W. Corlett)-(D. Hague) ? (2004 )

.

.

.

.

.


5. .

.

17 ?(2005 )

.

.

.

(Mirrlees) 0()

.

-(Corlett-Hague) .

1. () .

.

18 Harberger . Harberger

?(2006 )

.

.

, , .

.

.

5. . (inferior

goods) .

.

.

19TabY (T : , Y : , 0b1, a b )

?(2003 )

.

.

.

.

(negative income tax) .

1. .

() .


.

.

16

1. ?

1) .

2) .

3) .

4) .

5) .

4. .

.

2. ?

1) .

2) .

3) .

4) .

5) .

1. .

. ()

.

3. ?

1) .

2) .

3) .

4) .

5) .


4. .

. .

4. T=a+bY , a>0 0


3) .

4) .

5) .

1. , .

() , .

,

.

8. . ?

1) .

2) .

3) .

4) .

5) .

3. . 500

8% 40 .

35% 175 .

9. . ? (,

.)

1) .

2) .

3) .

4) .

5) .

2.

. .

10.

?

1) .

2) .

3) .

4) .


5) .

2. . .

.

11.

?

1)

2)

3)

4) ()

5) (unearned income)

4. .

.

.

12. ?

1) 10% 20%

.

2)

.

3)

.

4) (inferior goods) .

5)

.

2. .

.

.

13.

?

1) .

2) .


3) .

4) .

5) .

3. .

.

14. (full loss offset)

?

1) .

2) .

3) .

4) .

5) .

3. *

. 20% 1,000 1,000

*20%, 200 .

.

15. (risk-taking) ?

1) .

2) .

3) , (full-loss offset)

.

4) (-)

.

5) .

2. . (+)

, (-) .

16. Inflation Tax

?

1) , .

2) , .

3) () .


4) .

5) () .

1.

.

.

17. ?

1)

.

2) ,

.

3)

.

4) indexation .

5)

.

5. .

.

.

18. .

(purchasing power) ?

1) 2) 3)

4) 5)

1.

. .

19. ?

1) () .

2) .

3) .

4) () ().

5) , .

1. (lump sum tax) .


. .

20. (0) .

?

1) .

2) .

3) .

4) .

5) .

1. (0)

. ,

.

21. 5,000 . 30%

1,500 .

(MB) ?

1) 5,000 2) 1,500 3) 3,500

4) 30 5) 0.3

5. (MB) .

22. (MC) ?(, * )

1)

2) *

3) **

4) *

5)

2. .

23. (transfer pricing) ?

1) .

2) .

3) .

4)


.

5)

.

3.

() .

.

24. ?

1) unitary tax system(

) .

2) 3 .

3) .

4) .

5) .

5.

.

25. (EITC) ?

1) .

2) ( 800 ) .

3) .

4) .

5) .

4. .

. .

.

26. (EITC) ?

1) .

2) .

3) .

4) .

5) .


5. .

.

.

1 ?(2007)

.

(lock-in effect)

.

.

.

.

3. .

.

( )

.

2

?(2005 )

-(Haig-Simons) .

, .

.

(imputed income) .

.

2. .

.

.

3 -(Haig-Simons) ?(2003

)

.

.

.

.


.

1. () .

,

() .

4 -(Haig-Simons) (comprehensive income)

?(2002 )

.

.

.

.

.

4. (imputed income) .

,

.

.

5

?(2003 )

.

.

.

(positive system).

.

4. .

.

() .

6 ?

(2004 )

.


.

.

.

.

4. () .

, ,

. ,

.

7 (deduction) (tax credit)

?(2003 )

.

.

.

.

.

3. .

( 8%-35%)

.

8 ? (2002

)

.

() .

.

.

.

4. .

( )

, .

9 ? (2002 )

(negative income tax)


(flat tax)

.

.

.

.

3. .

() .

.

10 ?

(2006 )

.

.

.

, ,

.

.

2.

. () .

.

.

11 U = min{3L, Y} (L=, Y=).

?(2006 )

.

.

.

.

.

5. .


L . L .

.( L

.)

, .

,

. .

12 8 1 2

. (L=, Y=) . 20%

?(2005 )

. 0.25 .

0.25 . 0.5 .

0.5 .

3. (Y) Y=2+(8-L)*1 . U=LY

U=L[2+(8-L)*1]=10L-L2 , (0) L 5. 10-2L=0

L 5 .

20% U=L[2+(8-L)*0.8]=8.4L-0.8L2

(0) L 5.25 . 20% .

13

, .

10,000 100 , 10%

10 . 10

(lump-sum tax) (flat rate tax:

) ?(2003 )

10 100

.

100 100 .

100 .

100 100

.

100 .

2. .

.


( 20%)

=0 5% 5% 1% 4%

=5% 10% 5% 2% 3%

14

?(2006 )

.

.

,

.

.

.

5. (inflation tax) .

( )

.

, .

. () 5%. 5% 10%

5% . 20%

.

5% 20% 1% 4% .

10% 20% 2% 8% , 5%

(8%-5%) 3% 1%point

. .

15

?(2007)

lock-in effect tax arbitrage bracket creep

inflation tax tax credit

3.

. (bracket creep) .

(inflation tax)

.


16 ( )

?(2003 )

(transfer payments) (crowding-out effect)

(inflation tax) (tax shifting)

(tax wedge)

3.

.

17 ,

? (, .)(2007)

, .

.

, .

.

.

5. ( )

. . (

), ( ).

.

.

.

.

18 . (lump-sum tax)

? (, .) (2005 )

.

.

.

.

.

3. .

.

19 (inter-temporal resource allocation model)


? , , ,

. (2005 )

,

,

,

,

,

1. . (

)

( ) .

20I. Fisher

.

? (,

.) (2004 )

.

.

.

.

.

1. ()

.

.

.

21 3,000 (

).

?(2007)

,

.

.

.

,


.

,

.

4.

. .

, (=

) .

.

,

.

.

22 - .

.

.

( + )

. ? (,

.) (2003 )

() .

.

.

.

.

1.

.

23 .

?(2007)


4. (full-loss offset)

. (+)

.

,

0 .

. .

24(full loss offset)

? , ,

, 0(),

() .(2004 )

,

,

,

,

,

1.

. (+)

.

25 10% () 10% . 25%

, ?(2006 )

-2.5% 0% 2.5% 7.5% 10%

1. 10% 10% (0%) .

25% (2.5%) () -2.5%

.

,

.

26 5% 3% .

20% ?(2004 )

10% 20% 30% 40% 50%

5. 5% 3% 2%. 20%

1%. 1% .

(2%) (1%) 50% .


27(N. Stern)

. ?

(2005 )

() .

() .

() .

() .

.

4. (+) .

.

28 ?(2006 )

.

.

,

.

.

.

3. .

. (idea)

(Corlett & Hague) .

, , ,

.

29

. ? (2006 )

.

.

2 () .

.

22 .


3. 2 . .

8,000, 35%

.

30() (negative wage tax) (wage subsidy)

? , () ,

.

.(2004 )

.

.

.

() .

() .

1.

.

.

31 2005 7,000 , 1,000

. 2006 30%

30% . (Indexation) 2006

?(2006 )

390 450 840 1,500 1,950

1. , 2005 7,000 1,000 6,000

.

1,000*10%+2,000*20%+2.000*30%+1,000*40%=1,500

, 30% 9.100(7,000*1.3) 1,000

8,100 .

1,000*10%+2,000*20%+2,000*30%+3,100*40%=2,340

,


indexation 1,300, 1,300 10%, 1,300

3,900 20%, 3,900 6,50030%, 6,500 40% .

7,800(9,100-1,300)

. 1,300*10*+2,600*20%+2,600*30%+1,300*40%=1,950.

390.

(2,340-1950=390)

32(EITC : Earned Income Tax Credit)

EITC ,

EITC (phase-out range) .

EITC ?(2006 )

,

,

,

,

4. ()

. EITC , , .

.

.

,

. .

33 ?(2005 )

(negative income tax) (-) .

(basic allowance) .

.

(EITC)

.

(EITC)

.

1.

.

.


34

? , , 1

.(2005 )

.

0() .

.

.

.

4. (MB) .

(MC) .

35 ?(2006

)

unitary taxation treaty shopping tax haven

transfer pricing tax resorting

2. . , unitary tax

.

.

, .

, treaty shopping .

(paper company)

.

, tax haven

.

, , (tax paradise) .

(tax shelter)

(tax resort) .

, transfer pricing

. 1,000

2,500

.

36 .

?(2006 )


.

.

.

.

.

1.

, .

(host country) (home country)

.

100 40% 50% .

40, 50, 90 40

50 .

, 40 60

50% 30 70 .

.

, 40

.

37 100

. 40%, 50%.

?(2004 )

10 30 50 60

1. , 40, 50 10.

, 40, 30

30. , 40, 50 40

10 50.

38

?(2003 )


1 0 0 1 0 0 1 0 0

1 0 01 0 0

: , : : , :

: , : : , :

: , :

2. .

( ) .


17

1. ,

. ?

1) .

2) .

3) .

4) .

5) .

1. .

.

2. ?

1) .

2) .

3) .

4) .

5) .

2. ,

.

.

3.

. (distortion) ?

1) .

2) .

3) 10% .

4) .

5) .

2. ,

.

4. ?


1) .

2) () .

3) .

4) (APC) .

5) .

2. .

.

.

5. .

?

1) .

2) .

3) .

4) (APC) .

5) (MPC) .

4. . ,

() .

6. , 3

?

1) .

2) .

3) .

4) .

5) .

3.

.

7. ?

1) .

2) .

3) (APC)


.

4) 10% .

5) .

1.

.

. .

8. ,

?

1) .

2)

.

3) ,

.

4) .

5) .

1. .

.

9. ?

1)

.

2) 100%

.

3) Tobin-q

.

4)

.

5)

.

5. .

,

. .

10. () ?


1) .

2) .

3) .

4) .

5) .

3. .

() .

1 4 1. ,

1, 1 5, 5 . 10%

? (2007)

1 1 5 2 5 3 5 4

3. . 4, 1

5 1.5 . 2.5 10% 2,500

. 2.5

.

2, , 3 10% .

0() ? ,

. (2005 )

5. .

.

3 ?

(2003 )

.


.

.

.

.

4. .

10%

.

4 . ? (2003 )

(multi-stage turnover tax) .

.

.

.

.

5. .

() .

5 ( ) ()(expenditure tax)

?(2007)

.

0 .

(in rem tax) .

.

.

3.

. ( )

.

.


18

1. ?

1) .

2) .

3) .

4) .

5) .

4. .

.

2. ?

1) 2)

3) 4)

5)

5. 1 1 13%, 1

25% 2 .

3. () ?

1) .

2) .

3)

.

4) .

5) .

3. .

.

4.

?


. .

. .

. (lump-sum tax) .

. .

1) .

2)

.

3) .

4) .

5) ,

.

4. .

5. , ?

1) .

2) .

3) (social costs) .

4) (capital gains)

.

5) (regulation) .

1. () .

6. ?

1) ,

2) ,

3) ,

4) , ,

5) , , ,

4. .

.

7. (user cost of capital) ?

1) .

2) .


3) .

4) .

5) .

5. .

.


1) .

2) () .

3)

.

4) .

5) .

2. ,

. (Jorgenson) .


1) .

2) .

3) .

4) .

5) .

3. . .

10. ?

1) .

2) (+) .

3) .

4) (-) .

5) (-) .

5. (-)

.

11. King Fullerton ?


1) .

2) .

3) .

4) .

5) .

2.

. .

12. ?

1)

.

2) .

3)

.

4)

.

5) .

3. .

.

13. ?

1) .

2) .

3) .

4) 1 3

5) 2 3

5. ( 3)

( 2) .

14. .

. ?

1) .


2) .

3) .

4) .

5) .

3. .

15. Tobin-q ?

1) -q .

2) Tobin-q .

3) -q .

4) -q .

5) -q .

2.

Tobin-q .

16. (Imputation method) ?

1) .

2) .

3) .

4) .

5) .

3. ,

.

17. 2,000 50%.

60% ? (,

.)

1) 400 2) 2,000 3) 2,400 4) 1,200 5) 1,750

1. -(gross-up) 4,000 .

60% 2,400 .

2,000 400.

18. () ?


() 100 ()

() . 100

.

1) - .

2) (tax shield) .

3)

.

4) -

.

5)

.

5. M-M

. .

.

.

19. ?

1) .

2) .

3) .

4) .

5) .

2. - .

.

.

20.

?

1) .

2) .

3)

.

4) .

5) .


5. -

.

.

21. (tax expenditure) ?

1) .

2) .

3) .

4) .

5) .

1. .

22. ?

1) .

2) .

3)

.

4) .

5) .

5. .

,

. .

1

?(2003 )

.

.

.

.

.

5. (

) .


2 ?(2007)

.

.

.

.

.

2. () .

() .

.

3 ?(2002 )

.

.

.

.

.

5. .

, .

4

.

?(2006 )

.

.

.

.

.


5.

. , . ,

.

.

,

. , .

.

.

.

5 ?(2003 )

.

.

.

.

.

3. ( )

.

6

. ?(2006 )

.

(output effect) .

.

(factor substitution effect) .

,

.

2.

.

.

.

Pareto .

.


7 ,

? (2005 )

.

() () .

() ()

.

.

.

1. .

.

8 (D. Jorgenson)

,

? (, .)(2005 )

+

+

+

+

2. . .

, , ,

.

9 ?(2005 )

(partnership method) .

(partnership method) .

(capital gains method)

.

.

.

3. ,

.


10

. 1,000

? , 60% 70%

.(2004 )

800 700 250 100 -100

3. 60% 1,000 2,500

. 2,500 70% 1,750 . 1,500

250 .

11 ?(2007)

,

.

,

.

.

(-)

.

5)

.

3. ( )

.

.

.

12 ?(2002

)

(user cost of capital)

.

.

.

.

(-)


.

3.

. .

13 ?(2004 )

.

(replacement cost)

.

.

.

.

1. () .

.

14

?(2006 )

.

.

,

.

,

.

.

3. ,

. ,

.

.

. .

( () .

.

.)


15 ?(2002 )

.

.

, , .

(dividend paradox) .

.

4.

.

.

16 -(Modigliani-Miller) 1

. ?

(2003 )

.

.

.

.

.

2. -

.

17 ?

(2002 )

-(Modigliani-Miller)

.

-

.

(tax shield) .

.

.

5. .

1,000 20% 200 30%

300 .

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