曼昆《经济学原理》微观第五版测试题库.docx
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曼昆《经济学原理》微观第五版测试题库.docx
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曼昆《经济学原理》微观第五版测试题库
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.Ifa
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