曼昆《经济学原理》（微观）第五版测试题库 (12)

1、Chapter 12 The Design of the Tax SystemTRUE/FALSE1.The average American pays a higher percent of his income in taxes today than he would have in the late 18th century.ANS:TDIF:1REF:12-0NAT:AnalyticLOC:The role of governmentTOP:Tax burdenMSC:Applicative2.The U.S. tax burden is high compared to many E

2、uropean countries, but is low compared to many other nations in the world.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Tax burdenMSC:Applicative3.Poor countries such as India and Pakistan usually have low tax burdens.ANS:TDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Tax burd

3、enMSC:Applicative4.The U.S. federal government collects about one-half of the taxes in our economy.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Tax burdenMSC:Applicative5.Individual income taxes and social insurance taxes generate the highest tax revenue for the federal government.ANS

4、:TDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Applicative6.Individual income taxes generate rougly 25% of the tax revenue for the federal government.ANS:FDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Applicative7.Income taxes and property taxes generate the high

5、est tax revenue for state and local governments.ANS:FDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Applicative8.Sales taxes generate nearly 50% of the tax revenue for state and local governments.ANS:FDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Applicative9.Some

6、states do not have a state income tax.ANS:TDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Income taxesMSC:Applicative10.By law, all states must have a state income tax.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Income taxesMSC:Applicative11.Social Security is an income suppo

7、rt program, designed primarily to maintain the living standards of the poor.ANS:FDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Government spendingMSC:Applicative12.A budget surplus occurs when government receipts fall short of government spending.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The study

8、of economics, and definitions of economicsTOP:Budget surplusesMSC:Definitional13.A budget surplus occurs when government receipts exceed government spending.ANS:TDIF:1REF:12-1NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Budget surplusesMSC:Definitional14.A budget deficit o

9、ccurs when government receipts exceed government spending.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Budget deficitsMSC:Definitional15.A budget deficit occurs when government receipts fall short of government spending.ANS:TDIF:1REF:12-1NAT:AnalyticLOC:T

10、he study of economics, and definitions of economicsTOP:Budget deficitsMSC:Definitional16.As of 2005, the largest source of receipts for state and local governments was individual income taxes.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Interpretive17.As of 2005, the largest

11、source of receipts for state and local governments was corporate income taxes.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Interpretive18.In the United States, all families pay the same proportion of their income in taxes.ANS:FDIF:1REF:12-1NAT:AnalyticLOC:The role of governme

12、ntTOP:Taxes | IncomeMSC:Interpretive19.One reason for the projected increase, over the next several decades, in government spending as a percentage of GDP is the projected increase in the size of the elderly population.ANS:TDIF:1REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Government spendingMS

13、C:Interpretive20.The administrative burden of any tax system is part of the inefficiency it creates.ANS:TDIF:1REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:TaxesMSC:Interpretive21.One characteristic of an efficient tax system is that it minimizes the costs associated with revenue collection.ANS:T

14、DIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:TaxesMSC:Interpretive22.The administrative burden of complying with tax laws is a cost to the government but not to taxpayers.ANS:FDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:TaxesMSC:Interpretive23.The equity of a tax system concerns w

15、hether the tax burden is distributed equally among the population.ANS:FDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:TaxesMSC:Interpretive24.An efficient tax system is one that imposes small deadweight losses and small administrative burdens.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and e

16、quityTOP:TaxesMSC:Interpretive25.Deadweight losses arise because a tax causes some individuals to change their behavior.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Deadweight lossesMSC:Interpretive26.If a tax generates a reduction in surplus that is exactly offset by the tax revenue c

17、ollected by the government, the tax does not have a deadweight loss.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Deadweight lossesMSC:Analytical27.Resources devoted to complying with the tax laws are a type of deadweight loss.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:D

18、eadweight lossesMSC:Applicative28.An advantage of a consumption tax is that it does not distort the incentive to save.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Consumption taxesMSC:Interpretive29.Tax evasion is legal, but tax avoidance is illegal.ANS:FDIF:1REF:12-2NAT:AnalyticLOC:Th

19、e study of economics, and definitions of economicsTOP:Income taxesMSC:Applicative30.Tax evasion is illegal, but tax avoidance is legal.ANS:TDIF:1REF:12-2NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Income taxesMSC:Applicative31.In practice, the U.S. income tax system is fi

20、lled with special provisions that alter a family's tax based on its specific circumstances.ANS:TDIF:1REF:12-2NAT:AnalyticLOC:The role of governmentTOP:Income taxesMSC:Applicative32.If Christopher earns $80,000 in taxable income and pays $20,000 in taxes, his average tax rate is 20 percent.ANS:FD

21、IF:2REF:12-2NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Average tax rateMSC:Analytical33.If James earns $80,000 in taxable income and pays $20,000 in taxes, his average tax rate is 25 percent.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:The study of economics, and definitions of eco

22、nomicsTOP:Average tax rateMSC:Analytical34.If Mary earns $80,000 in taxable income and pays $40,000 in taxes, her marginal tax rate must be 50 percent.ANS:FDIF:2REF:12-2NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Marginal tax rateMSC:Analytical35.Many people consider lump

23、-sum taxes to be unfair to low-income taxpayers.ANS:TDIF:1REF:12-2NAT:AnalyticLOC:The role of governmentTOP:Lump-sum taxesMSC:Interpretive36.Lump-sum taxes are equitable but not efficient.ANS:FDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Lump-sum taxesMSC:Interpretive37.A lump-sum tax minim

24、izes deadweight loss.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Lump-sum taxesMSC:Interpretive38.Deadweight losses and administrative burdens are key factors considered when determining the efficiency of the tax system.ANS:TDIF:1REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Effici

25、encyMSC:Interpretive39.When the total surplus lost as a result of a tax is less than the amount of tax revenue collected by the government there is a deadweight loss.ANS:FDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Deadweight lossesMSC:Interpretive40.The marginal tax rate serves as a measu

26、re of the extent to which the tax system discourages people from working.ANS:TDIF:2REF:12-2NAT:AnalyticLOC:The role of governmentTOP:Marginal tax ratesMSC:Interpretive41.Most economists believe that a corporate income tax affects the stockholders of a corporation but not its employees or customers.A

27、NS:FDIF:2REF:12-2NAT:AnalyticLOC:Efficiency and equityTOP:Corporate income taxMSC:Interpretive42.Antipoverty programs funded by taxes on the wealthy are sometimes advocated on the basis of the benefits principle.ANS:TDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Benefits principleMSC:Applica

28、tive43.According to the benefits principle, it is fair for people to pay taxes based on the benefits they receive from the government.ANS:TDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Benefits principleMSC:Definitional44.According to the benefits principle, it is fair for people to pay taxe

29、s based on their ability to shoulder the tax burden.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Benefits principleMSC:Definitional45.According to the ability-to-pay principle, it is fair for people to pay taxes based on the amount of government services that they receive.ANS:FDIF:1REF

30、:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Ability-to-pay principleMSC:Definitional46.According to the ability-to-pay principle, it is fair for people to pay taxes based on their ability to handle the financial burden.ANS:TDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Ability-to-pay princ

31、ipleMSC:Definitional47.If all taxpayers pay the same percentage of income in taxes, the tax system is progressive.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Progressive taxesMSC:Definitional48.If all taxpayers pay the same percentage of income in taxes,

32、 the tax system is proportional.ANS:TDIF:1REF:12-3NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:Proportional taxesMSC:Definitional49.Vertical equity refers to a tax system in which individuals with higher incomes pay more in taxes than individuals with lower incomes.ANS:TDI

33、F:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Vertical equityMSC:Definitional50.Vertical equity refers to a tax system in which individuals with similar incomes pay similar taxes.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Vertical equityMSC:Definitional51.Vertical equity is not

34、 consistent with a regressive tax structure.ANS:FDIF:2REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Vertical equityMSC:Interpretive52.Horizontal equity refers to a tax system in which individuals with higher incomes pay more in taxes than individuals with lower incomes.ANS:FDIF:1REF:12-3NAT:Analy

35、ticLOC:Efficiency and equityTOP:Horizontal equityMSC:Definitional53.Horizontal equity refers to a tax system in which individuals with similar incomes pay similar taxes.ANS:TDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Horizontal equityMSC:Definitional54.Horizontal and vertical equity are t

36、he two primary measures of efficiency of a tax system.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:EquityMSC:Definitional55.A tax system exhibits vertical equity when taxpayers with similar abilities to pay contribute the same amount.ANS:FDIF:1REF:12-3NAT

37、:AnalyticLOC:Efficiency and equityTOP:Tax equityMSC:Definitional56.To fully understand the progressivity of government policies, one should only look at the proportion of total income that individuals pay in taxes each year.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Tax equityMSC:Def

38、initional57.In a regressive tax system, it is impossible for individuals with higher incomes to pay more in taxes than individuals with lower incomes.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Tax equityMSC:Definitional58.If the rich pay more in taxes than the poor, the tax system mu

39、st be progressive.ANS:FDIF:1REF:12-3NAT:AnalyticLOC:Efficiency and equityTOP:Tax equityMSC:DefinitionalSHORT ANSWER1.List the three most important expenditure programs of the federal government. How do they differ from the three most important expenditure programs of state and local governments? Exp

40、lain why it makes more sense for the federal government to purchase "national defense" rather than state governments.ANS:The three most important expenditure programs of the federal government are Social Security, national defense, and Medicare. The three most important expenditure program

41、s of state and local government are education, public welfare, and highways. It makes sense for the federal government to purchase national defense because national defense is a public good; as such, the federal government can minimize the free-rider problem among states.DIF:2REF:12-1TOP:Government

42、spendingMSC:Interpretive2.A recent increase in federal gasoline taxes was estimated to cause a $150 million reduction in the total surplus (consumer plus producer surplus) in the gasoline market. If tax revenues increased by $100 million, what is the deadweight loss associated with the tax? As a res

43、ult of the tax, 10,000 people sold their cars and started riding their bicycles to work. How much of the burden of the deadweight loss is incurred by the bicycle riders?ANS:The direct deadweight loss is $50 million. It is impossible to determine how much of the loss is borne by bicycle riders withou

44、t more information. For example, some of the deadweight loss may be attributable to walkers or people who switched to public transportation.DIF:2REF:12-2TOP:Deadweight lossesMSC:Analytical3.Use Table A to complete Table B.TABLE AOn Taxable IncomeThe Tax Rate IsUp to $27,05015.0%From $27,051 to $65,5

45、5027.5%From $65,551 to $136,75030.5%From $136,751 to $297,35035.5%Over $297,35039.1%TABLE BTaxpayerIncomeTax AmountAverage Tax RateJohn$52,700Todd$132,500Glen$237,000Jake$315,250ANS:TaxpayerIncomeTax AmountAverage Tax RateJohn$52,700$11,111.2521%Todd$132,500$35,064.7526%Glen$237,000$71,949.7530%Jake

46、$315,250$100,372.9032%DIF:3REF:12-2TOP:TaxesMSC:AnalyticalSec00 - The Design of the Tax SystemMULTIPLE CHOICE1.From the time of Benjamin Franklin to the present, the percentage of the average Americans income that goes to pay taxesa.has decreased from about 20 percent to about 10 percent.b.has remai

47、ned constant at about 10 percent.c.has risen from less than 2 percent to about 44.4 percent.d.has risen from less than 5 percent to about 33.3 percent.ANS:DDIF:1REF:12-0NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Definitional2.Today the typical American pays approximately what percent of inco

48、me in taxes, including all federal, state, and local taxes?a.5 percentb.18 percentc.33 percentd.50 percentANS:CDIF:1REF:12-0NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Applicative3.Which of the following statements is correct?a.Equity is more important than efficiency as a goal of the tax sys

49、tem.b.Efficiency is more important than equity as a goal of the tax system.c.Both equity and efficiency are important goals of the tax system.d.Neither equity nor efficiency is an important goal of the tax system.ANS:CDIF:1REF:12-0NAT:AnalyticLOC:Efficiency and equityTOP:TaxesMSC:Interpretive4.Who o

50、bserved that "in this world nothing is certain but death and taxes"?a.Mark Twainb.P.T. Barnumc.Ben Franklind.Richard NixonANS:CDIF:1REF:12-0NAT:AnalyticLOC:The study of economics, and definitions of economicsTOP:TaxesMSC:Applicative5.In 1789, the average American paid approximately what pe

51、rcent of income in taxes?a.5%b.15%c.33%d.50%ANS:ADIF:1REF:12-0NAT:AnalyticLOC:The role of governmentTOP:Tax burdenMSC:ApplicativeSec01 - The Design of the Tax System - A Financial Overview of the US GovernmentMULTIPLE CHOICE1.In 2007, which category represented the largest source of receipts for the

52、 U.S. federal government?a.Medicareb.Social Securityc.Corporate income taxesd.Individual income taxesANS:DDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Interpretive2.In 2007, approximately what percentage of federal government receipts came from individual income taxes?a.15%b.30%c.

53、45%d.60%ANS:CDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:TaxesMSC:Interpretive3.In 2007, which category represented the largest category of spending for the U.S. federal government?a.Medicareb.Social Securityc.National defensed.Net interestANS:BDIF:2REF:12-1NAT:AnalyticLOC:The role of gov

54、ernmentTOP:Government spendingMSC:Interpretive4.In 2007, approximately how much of federal government spending went to Social Security?a.10%b.20%c.30%d.40%ANS:BDIF:2REF:12-1NAT:AnalyticLOC:The role of governmentTOP:Government spendingMSC:Interpretive5.Which of the following is not an important reason for the projected increase in government spending as a percentage of GDP ove