北京大学经济学院微观经济学讲义附带习题答案 夏业良 22章

北京大学经济学院微观经济学讲义附带习题答案 夏业良

Chapter 12
The Design of the Tax System
MULTIPLE CHOICE
1.        Which of the following statements is most correct?
        a.        As a nation gets richer, the government has larger tax revenue, but typically takes a smaller share of income in taxes.
        b.        Poor countries usually have relatively large tax burdens.
        c.        As a nation gets richer, the government typically takes a larger share of income in taxes.
        d.        There is little evidence of a relationship between income and taxes for most countries.
ANSWER: c.        As a nation gets richer, the government typically takes a larger share of income in taxes.
TYPE: M SECTION: 1 DIFFICULTY: 2
2.        In 1789 the average American paid what percent of his income in taxes?
        a.        approximately 2 percent.
        b.        approximately 5 percent.
        c.        approximately 10 percent.
        d.        approximately 25 percent.
ANSWER: b.        approximately 5 percent.
TYPE: M SECTION: 1 DIFFICULTY: 1
3.        Over the past 100 years, as the economy’s income has grown,
        a.        tax rates, as a percentage of total income have fallen.
        b.        tax revenues, as a percentage of total income have fallen.
        c.        household after-tax income has fallen.
        d.        the government has grown even more.
ANSWER: d.        the government has grown even more.
TYPE: M SECTION: 1 DIFFICULTY: 2
4.        Who said, ”in this world nothing is certain but death and taxes”?
        a.        Mark Twain
        b.        P.T. Barnum
        c.        Ben Franklin
        d.        Richard Nixon
ANSWER: c.        Ben Franklin
TYPE: M SECTION: 1 DIFFICULTY: 1
5.        The U.S. federal government collects taxes in a number of ways. Rank the following sources of revenue from largest to the smallest.
        a.        corporate income tax, social security tax, personal income tax, import tax
        b.        estate tax, corporate income tax, excise tax, individual income tax
        c.        corporate income tax, payroll tax, individual income tax, excise tax
        d.        individual income tax, payroll tax, corporate income tax, excise tax
ANSWER: d.        individual income tax, payroll tax, corporate income tax, excise tax
TYPE: M SECTION: 1 DIFFICULTY: 2
6.        Rate these taxes to the Federal government from most to least important.
        a.        individual income taxes, Social insurance taxes, Corporate income taxes
        b.        Social insurance taxes, Corporate income taxes, individual income taxes
        c.        Corporate income taxes, individual income taxes, Social insurance taxes
        d.        Corporate income taxes, Social insurance taxes, individual income taxes
ANSWER: a.        individual income taxes, Social insurance taxes, Corporate income taxes
TYPE: M SECTION: 1 DIFFICULTY: 2
7.        Most people agree that the tax system
        a.        should be both efficient and equitable.
        b.        cannot raise enough revenue to cover government expenditures.
        c.        could raise more revenue if tax rates were lowered.
        d.        should be rewritten to require everyone to pay the same percentage of their income to taxes.
ANSWER: a.        should be both efficient and equitable.
TYPE: M SECTION: 1 DIFFICULTY: 2
8.        Deadweight losses occur in markets in which
        a.        firms decide to downsize.
        b.        the government imposes a tax.
        c.        profits fall because of low consumer demand.
        d.        equilibrium price rises, causing a loss in consumer surplus.
ANSWER: b.        the government imposes a tax.
TYPE: M SECTION: 1 DIFFICULTY: 2
9.        Which of the following countries has the largest tax burden?
        a.        Mexico
        b.        Russia
        c.        Germany
        d.        France
ANSWER: d.        France
TYPE: M SECTION: 1 DIFFICULTY: 1
10.        When comparing the tax burden of several major countries, the United States’ tax burden is
        a.        at the top.
        b.        in the middle.
        c.        near the bottom.
        d.        dead last.
ANSWER: b.        in the middle.
TYPE: M SECTION: 1 DIFFICULTY: 1
11.        Poor countries usually have
        a.        very high tax burdens.
        b.        average tax burdens when compared with other countries.
        c.        relatively low tax burdens.
        d.        zero tax burdens because of high poverty levels.
ANSWER: c.        relatively low tax burdens.
TYPE: M SECTION: 1 DIFFICULTY: 2
12.        In the United States the payroll tax is also referred to as a
        a.        dividend income tax.
        b.        social insurance tax.
        c.        employer value tax.
        d.        capital gains tax.
ANSWER: b.        social insurance tax.
TYPE: M SECTION: 1 DIFFICULTY: 1
13.        A payroll tax is a tax on
        a.        the wages that a firm pays its workers.
        b.        each additional dollar of income earned by a worker.
        c.        specific goods like gasoline and cigarettes.
        d.        a firm based on the number of workers it has on its payroll.
ANSWER: a.        the wages that a firm pays its workers.
TYPE: M SECTION: 1 DIFFICULTY: 1
14.        In 2001, social insurance taxes for the average American were
        a.        $1,465.
        b.        $1,980.
        c.        $2,155.
        d.        $2,435.
ANSWER: d.        $2,435.
TYPE: M SECTION: 1 DIFFICULTY: 1

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