(将下列每段英文翻译成中文)

(将下列每段英文翻译成中文) Translation ( Translate each of the following passage into Chinese ) 翻译 (将下列每段英文翻译成中文) Chapter 1 Summary 蔡信杰 03391004 陈 彬 03391005 1，Public finance ,also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution of income. 财政学，即公共经济学，焦点是税收和政府支出以及它们在分配资源和分配收入上的影响。 2，Public finance economists analyze both actual policies and develop guidelines for government activities . In the latter role, economists are influenced by their attitudes toward the role of government in society. 财政学同时为政府行为分析现有方针和发展知道思路。在未来作用中，经济受到在社会中有利于政府 的关注者的影响。 3，In all organic view of society , individuals are valued only by their contribution to the realization of social goals. These goals are determined by the government. 在一种有机的社会观中，个别价值只是由它们对实现政府目标所做出贡献来评价的。而这些目标是由 政府来决定的。 4，In a mechanistic view of society ,government is a contrivance erected to further individual goals.If is not clear how the government can reconcile sometimes conflicting individual goals. 在一种机械的社会观中，政府是一个为个别长远目标而树立的设备。而政府是如何调节有时可能有矛 盾的个别目标尚不明确。 5，Individual decision making is the focus of much economics and is consistent with the mechanistic view of society adopted in this book .This does not eliminate much controversy over the appropriate role of the government in our economic. 独立地作决定是很多经济学方面的重点，也是和本书中所采用的机械的社会观相一致的，这不会除去 很多关于政府应在经济学中适合扮演的角色的争论。 6，The Constitution embodies constraints on federal and state government economic activity. 宪法体现了联盟政府和国家在经济活动中的强制性。 7，The federal government may effectively undertake any expenditures it whishes and may use debt and taxes to finance them .The federal government may not discriminate among states when choosing thtax rates and may not place a levy on state exports .The 16 Amendment empowers the federal government to tax personal incomes. 联盟政府可以有效地担任所有它希望的和可以用债和税来扣供的费用。联盟政府在当选择税率时不 会对州之间产生歧视，而且不会对州征收出口税。第16次修正法案授权联盟政府对个人收入征税。 8，State government are forbidden to levy tariffs on imports ,discriminate against outsides residents, or tax other states’ products. Most states have balanced budget requirement. 国家是被禁止对进口征收关税，禁止歧视外国居民且禁止对他国产品征税。很多州已经平衡了预算需 求。 9，All common measures of the size of government-employees, expenditures, revenues, etc.-involve some deficiency. In particular, these items miss the impact of regulatory costs. Nonetheless , there is strong evidence that the impact of the government on the allocation of national resources has increased over time. 1 所有对政府尺寸的普通测量方式――雇员、费用、财源――总包括了一些不足之处。在特定的情况下， 这些项目忽视了规章费用所带来的影响。虽然如此，仍有很强的证据证明政府在国家策略上的布置的 影响已经增长超过时限。 10，The level of government expenditures has increased in both nominal and real absolute terms, in per capita terms, and as a percentage of gross domestic product. 政府开支的水平已经在各政府预算时期，名义上和绝对数上都有了增长，如同国内产成品总体的百分 比一样。 11，The share of defense spending in federal expenditure has fallen over time ,while Social Security ,public welfare, and payment on outstanding debt have increased in importance . The combination of entitlement programs and interest payments reduces yearly control over the level of expenditures. 随着社会保障公共福利和巨大的债务偿还的比重的增加，国防支出占联邦总支出的比重在减少，政府 津贴计划和利息偿还总和逐年减少，使得总支出水平下降。 12，Personal income and Social Security payroll taxes are currently the largest sources of government revenue. 个人收入和社会安全工资税通常是政府最大的财税来源。 CHAPTER 2 Summary: 陈瑜星 03391009 郭思 03391017 1, Because economists generally cannot perform controlled experiments with the economy, the effects of economic policy are difficult to determine. 由于经济学家一般不能对经济进行可控实验，因而经济政策的影响难于确定。 2，Economic theory helps specify the factors that might affect a given kind of behavior. However, theory alone cannot say how important any particular factor is. 经济理论有助于确定哪些因素可能影响某种行为，不过单凭理论不能说明任何具体因素的重要性。 3，Empirical research attempts to measure both the directions and size of the effect of government policy changes on behavior. Common types of empirical studies are interview studies, social and laboratory experiments , and econometric analysis. 经济研究试图测定政府政策变化对行为影响的方向和大小。经验研究一般类型有面谈，社会实验，实 验室实验和经济计量研究。 4，Interviews studies consist of directly asking people how various policies affect their behavior. However, people may not actually react to policies in the way they say they do. 面谈研究是直接询问人们，各种政策如何影响他们的行为。然而，人们实际上可能不按其嘴上所说的 方式对政策作出反应。 5，Social experiments subject one group of people to some policy and compare their behavior with that of a control group. Problems can arise because: the experiment itself may affect people’s behavior; it’s difficult to obtain a random sample ; and social experiments are quite costly. 社会实验将一组人置于某种政策的影响下，将他们的行为与另外一组人的行为相比较。但问题也会同 时产生，因为这种实验本身就可能影响人们的行为，而且难于取得随机样本，同时社会实验的成本很 高。 6, Laboratory experiments are used to study some types of economic decisions . 实验室实验用来研究某些经济决策。 7, Econometrics is the statistical analysis of economic data .In econometrics, the effects of various policies are inferred from observed behavior. 计量经济学是对经济数据的统计分析。在计量经济学中，各种政策的影响是根据观察到的行为推断出 2 来的。 8，Multiple regression analysis is used to pick the ―best‖ parameters for an econometric model. Knowing the parameters allows one to predict the effects of policy changes. 多元回归分析用来为经济计量模型挑选“最佳的”参数。知道这些参数后，我们就可以预测政策变化 的影响。 9，Econometrics has some pitfalls. Misleading results occur if data from greatly dissimilar groups are combined; if important variables are omitted; if the wrong mathematical form is adopted; if variables are incorrectly measured; or if there is simultaneous causation between variables. 计量经济学存在一些缺陷。如果把差异很大的群体的数据合并在一起，如果遗漏了重要变量，如果采 用了错误的数学形式，如果不正确地测度了变量，如果变量之间存在因果关系，那么，就会得出错误 的结果。 Chapter 3 Tools of Normative Analysis 何玉琼03391020 胡 毅03391022 Summary 1，Welfare economics is the study of the desirability of alternative economic states. 福利经济学研究不同经济状态的合意性。 2，A Pareto efficient allocation occurs when no person can be made better off without making another person worse off. Pareto efficiency requires that each person’s marginal rate of substitution between two commodities equal the marginal rate of transformation. Pareto efficiency is the economist’s benchmark of efficient performance for an economy. 如果不使他人的境况变坏就不能使一个人的境况变好，这就实现了帕累托效率配置。帕累托效率要求， 每个人对两种商品的边际替代率等于边际转换率。帕累托效率是经济学家判断经济是否有效运行的标 准。 3，The First Fundamental Theorem of Welfare Economics states that, under certain conditions, competitive market mechanisms lead to Pareto efficient outcomes. 福利经济学的第一基本定理指出，在某些条件下，竞争市场机制会产生帕雷托效率结果。 4，Despite its appeal, Pareto efficiency has no obvious claim as an ethical norm. Society may prefer an inefficient allocation on the basis of equity or some other criterion. This provides one possible reason for government intervention in the economy. 尽管帕雷托效率颇有吸引力，但并没有明确的理由可以作为伦理 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 。基于公平或其他某种标准，社 会也许倾向于无效率的配置。这就为政府干预经济提供了一种可能的理由。 5，A social welfare function summarizes society’s preferences concerning the utility of each of its members. It may be used to find the allocation of resources that maximizes social welfare. 社会福利函数概括的是对每一社会成员效用的社会偏好，用来寻找使社会福利最大化的资源配置。 6，The Second Fundamental Theorem of Welfare Economics states that society can attain any Pareto-efficient allocation of resources by making a suitable assignment of initial endowments and then letting people freely trade with each other. 福利经济学的第二基本定理指出，社会通过适当地安排初始资源禀赋，然后让人们彼此自由地交易， 就可以实现帕雷托效率资源配置。 7，A second reason for government intervention is market failure, which may occur in the presence of market power or when markets do not exist. 政府干预的第二个理由是市场失灵。如果存在市场影响力或者市场不存在，就会出现市场失灵。 3 8，The fact that the market does not allocate resources perfectly does not necessarily mean the government can do better. Each case must be evaluated on its own merits. 市场不能完全配置资源，不一定就意味着政府能做得更好、具体情况要具体分析。 9，Welfare economics is based on an individualistic social philosophy. It does not pay much attention to the processes used to achieve results. Thus, although it provides a coherent and useful framework for analyzing policy, welfare economics is not universally accepted. 福利经济学的基础是个人主义的社会哲学，对取得结果的过程并不太在意。因此，尽管福利经济学为 政策分析提供了一个系统而有用的框架，但还是有些争议。 Chapter 4 Public Goods Summary摘要 03391035 李 鑫 03391030 鞠艳双 1，Public goods are characterized by nonrivalness and nonexcludability in consumption. 公共产品的特征是消费的非竞争性和非排他性。 2，Thus, each person consumes the same amount, but not necessarily the preferred amount, of the public good. 因此，每个人都消费同样数量的公共产品，但并不一定是其所偏好的数量。 ，Efficient provision of public goods requires that the sum of the individual MRSs equal the MRT, 3 unlike private goods where each MRS equals the MRT. 公共产品的有效提供要求个人的边际替代率之和等于边际转换率，而不像私人产品， 私人产品的有效提供要求个人的边际替代率等于边际转换率。 4，Market mechanisms are unlikely to provide nonrival goods efficiently, even if they are excludable. 市场机制不可能有效地提供在消费上具有非竞争性的产品，即使它们在消费上具有非排他性。 5，Casual observation and laboratory studies indicate that people do not fully exploit free riding possibilities. 随机观察和实验室研究显示，人们并没有充分地利用免费搭便车的机会。 6，Nonetheless, in certain cases, free riding is a significant problem 然而，在某些特定的情况下，免费搭车行为会是一个很严重的问题。 7，Public goods can be provided privately, and private goods can be provided publicly 公共产品可以由私人提供，私人产品也可以由公共提供。 8，Even in cases where public provision of a good is selected, a choice between public and private production must be made. 即使在某种物品由公共提供的情况下，还是要在公共生产和私人生产之间做出选择。 9，A key factor in determining whether public or private production will be more efficient is the market environment. 决定是由公共生产还是私人生产更有效率的关键因素是市场环境。 10，Another important question is the extent to which complete contracts can be written With private sector service providers. 另一个重要的问题是，与私人部门服务的提供者签订 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 的完备程度。 11，Although education is generally publicly provided, it is not clear that education is a public good. 尽管教育通常是由公共提供的，但是，教育是否是公共产品尚不清楚。 12，Moreover, statistical research suggests that the link between spending and educational outcomes is tenuous. 而且，统计研究表明，支出和教育结果之间的关系是相当含糊的。 13，Although general increases in educational expenditure to reduce classroom size seem unlikely to 4 enhance educational performance, some targeted spending programs seem to be quite effective. 尽管为了缩小班级规模而使教育支出普遍增加看起来似乎并没有增加教育业绩，但是某些目标已经确 定的支出项目似乎还是很有成效的。 14，In particular, well-designed early interventions appear to raise both future test scores and earnings. 特别是，那些经过精心 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 的早期教育看来很可能提高了将来的考试成绩和收入。 15，Some economists are convinced that public schools would improve if they were subjected to competition. 一些经济学家相信，如果公立学校有竞争，那么他们会得到改进。 16，One proposal in that direction is a voucher system, under which financial support for education goes to the family of the student, not directly to the school. 按照这种思路提出的一种建议是实行凭单制，也就是把教育的财政资助给予学生家庭，而不是直接拨 款给学校。 17，The voucher could be redeemed at whatever qualified school was preferred by the Family 这种凭单足以支付家庭所选择的任何合格的学校的学费。 Chapter 5 Summary 03391040 留丹鹤 03391036 林嘉俊 1，An externality occurs when the activity of one person affects another person outside the market mechanism. Externalities may generally be traced to the absence of enforceable property rights. 当一个人的活动在市场机制之外影响另一个人时，就产生了外部性。一般来说，外部性之所以存在， 是因为缺乏可行的产权。 2，Externalities cause market price to diverge from social cost, bringing about an inefficient allocation of resource. 外部性造成市场价格偏离社会成本，引起无效率的资源配置。 3，The Coase Theorem indicates that private parties may bargain toward the efficient output if property rights are established. However, bargaining costs must be low and the source of the externality easily identified. 科斯定理表明，如果产权确立了，私人通过讨价还价可以达到效率产量，但是，讨价还价成本必须很 低，并且外部性原因也容易确认。 4，A Pigouvian tax is a tax levied on pollution in an amount equal to the marginal social damage at the efficient level . Such a tax gives the producer a private incentive to pollute the efficient amount. 庇古税为对污染课税的税收，税额等于效率产量水平时的边际社会损害，这种税使生产者产生私人动 机，使污染量不超过有效数量。 5，A subsidy for pollution not produced can induce producers to pollute at the efficient level. However, subsidies can lead to too much production, are administratively difficult,and are regarded by some as ethically unappealing. 对不产生污染的生产进行补贴，会使生产者污染不超过效率水平，但补贴可导致生产过多，在管理上 很困难，并且有人认为它不符合道德 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 。 6，Pollution rights may be traded in markets, This fixes the total level of pollution ,an advantage when administrators are uncertain how polluters will respond to Pigouvian taxes. 污染权可以在市场上进行交易，这可以固定污染的总水平，在管理者不能确定污染者对庇古税会如何 反应时，它具有优势。 7，Regulation is likely to be inefficient because the social value of pollution reduction varies across firms, locations, and the populace. Nevertheless, this is the most widespread form of environmental 5 policy---a source of dismay to economists. A prime example is the US Clean Air Act. 规制很可能无效率的，因为对不同企业，地点和人群，污染减少的社会价值各有不同，但这是环境政 策中应用最广泛的一种形式。也是另经济学家失望的原因，一个主要例子是美国的《污染空气法》 8，Positive externalities generally lead to underprovision of an activity . A subsidy can correct the problem, but care must be taken to avoid wasteful subsidies. 正外部性一般会导致一种活动提供不足，补贴可以解决这个问题，但必须注意避免滥用补贴。 Chapter 6 Political Economy Summary 马瑞林 03391041 苏珊珊 03391044 Summary 1, Political economy applies economic principle to the analysis of political decision making . 政治经济学是把经济学原理应用到公共选择的分析的学科。 2, Economists have studied several methods for choosing levels of public foods in a direct democracy. 经济学家们已经研究了在一个直接民主制度下几种关于公共产品选择的标准。 3, Lindahl pricing results in a unanimous decision to provide an efficient quantity of public goods, but relies on honest revelation of preferences. 林达定价取决于在提供有效的公共产品的数量的一致决定，但是这依赖于真实偏好的表示。 4, Majority voting may lead to inconsistent decisions regarding public goods if some people’s preferences are not single peaked. 如果一些人的偏好不是单峰的，那么关于公共产品地多数人投票将导致不一致的决定。 5, Logrolling allows voters to express the intensity of their preferences by trading votes .However, minority gains may come at expense of greater general losses. “互投赞成票”交易理论认为投票人可以通过选票交易来表现他们的偏好程度。然而，少数人的利益 可能会损失很大。 6, Arrow’s Impossibility Theorem states that, in general, it is impossible to find a decision-making rule that simultaneously satisfies a number of apparently reasonable criteria. The implication is that democracies are inherently prone to make inconsistent decisions. 阿罗不可能定理表明，一般情况下，不可能找到一个能同时满足许多显然合理的标准的决策规则。这 是因为民主制度天生倾向于产生不一致的决策。 7, Explanations of government behavior in a representative democracy require studying the interaction of elected officials, public employees, and special-interest groups. 对于代议制的民主制下的政府行为的解释，需要研究政治家、政府雇员和特殊利益集团间的相互作用。 8, Under restrictive assumptions, the actions of elected officials mimic the wishes of the median voter. 在严格的假设条件下，政治家的行为会趋向于迎合中间投票人的利益。 9, Public employees have an important impact on the development and implementation of economic policy. 公务员对经济政策的制定和执行有很重要的影响。 10, One theory predicts that bureaucrats attempt to maximize the size of their agencies’ budgets, resulting in oversupply of the service. 有一种理论预示:官僚主义者(政府雇员)试图最大化他们的 行政预算，从而导致机构服务的过度提供。 11, Rent-seeking private citizens form groups to influence government activity. 私人寻租者形成集团去影响政府的活动。 12, Special interests can form on the basis of income source, income size, industry, region, or personal 6 characteristics. 特殊利益集团的形成是基于收入来源，收入的规模，行业，地区，还有个人的特征。 13, The growth of government has been rapid by any measure. Explanations of this phenomenon include: 无论用何种方法来衡量，政府支出增长速度都过快。以下现象可以解释: 14, Citizens simply want a larger government. 公民简单地认为需要一个更大的政府。 15, The public sector must expand to absorb private excess production. 公共部门必须扩展以吸收私人部门的超额产品。 16, Random events (such as wars) increase the growth of government, while inertia prevents a return to previous levels. 随机事件(如:战争)加快了政府支出的增长，然而惯性阻碍它回到原来的水平。 17, Unrealistic expectations have resulted in increasing demands that ignore the opportunity costs of public programs. 不切实际的期望导致需求的增长，而忽略公共项目的机会成本。 18, Certain groups use the government to redistribute income to themselves. 某些集团利用政府把收入从新分配给他们自己。 19, Proposals to control the growth in government include encouraging private sector competition, reforming the budget process, and constitutional amendments. 控制政府支出增长的建议包括:鼓励私人部门竞争，改革预算过程和修正宪法。 chapter7 Summary 许俊勇03391053 陈云颖03391067 吴育云03391052 1, Measuring the extent of poverty is difficult to do. Problems with the government’s official poverty figures include:(a)they count only cash receipts;(b)they ignore taxes;(c)they are based on annual income measures;(d)they ignore changes in household composition 度量贫穷的外延是很困难的。政府官方的贫穷数据存在如下问题:(1)数据只涉及现金支出(没有包 括实物转移)(2)忽略了税收(即税前收入，默认税率一成不变)(3)数据基于年度收入测量(4) 忽略了不同结构家庭之间的差别(如单亲和双亲) 2, if(1)social welfare is the sum of identical utility functions that depend only on incomes;(2)there is decreasing marginal utility of incomes ; and (3)the total amount of income is fixed; then income should be equally distributed .these are strong assumptions and weakening them gives radically different results. 假如(1)社会福利只是那些基于收入的无差别效用函数的简单加总(2)收入的边际效用是递减的(3) 总收入是固定的，则收入应该平等地被分配。这3点都是极其严格的假设，条件削弱的话会得出截然 不同的结果。 3, the maximin criterion states that the best income distribution maximizes the utility of the person who has the lowest utility. The ethical validity of this proposition is controversial. 最大最小准则表明最好的收入分配能使最小效用的那个人效用最大化。这一命题的伦理合理性有待商 议。 4, the income distribution may be like a public good—everyone derives utility from the fact that income is equitably distributed, but government coercion is needed to accomplish redistribution. Pareto efficient redistribution occurs when on one is made worse off as a result of a transfer. 收入的分配可能象一种公共产品——如果收入是平等分配的话每一个人都将获得效用，但是政府的强 制政策是完成再分配。当没有任何人因为财富重新分配而状况变坏的话，帕累托效率就出现了。 5, other views of income distribution reject the utilitarian framework. some believe it is a first principle that income, or at least certain goods, should be distributed equally. others argue that the distribution of income is irrelevant as long as the distribution arises from a ―fair‖ process. 7 其他一些观点屏弃了功利主义者的理论框架。一些人认为收入，至少是特定的产品，平等的分配是第 一法则。其他的观点则认为，收入分配是无关紧要的，只要它源于一种“公平”的过程。 6, a government program can change relative prices, creating losses and gains for various individuals. It is difficult to trace all of these price changes, so economists generally focus only on the prices in the markets directly affected. 一项政府的政策可以改变相对价格，引起不同的个体的得利或者损失。要追踪所有的价格变化是困难 的，因此，经济学家只关注直接受影响的市场价格。 7, because people do not reveal how they value public goods, it is difficult to determine how these goods affect real incomes. 由于人们并不显示他们对公共产品的评价，因此，确定这些产品如何影响真实收入是困难的。 8, many government programs provide goods and services (in -kind transfers) instead of cash. Recipients are not legally allowed to sell the goods and services so received. If recipients would prefer to consume less, the value of the in-kind transfer is less than the market price. 许多政府 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 提供产品和服务(实物转移)而非现金。获得者在法律上不被允许出售这些获得的产品 和服务。如果获得者偏好少消费一些这些产品，实物转移的价值便会低于其市场价格。 9, the prevalence of in-kind transfer programs may be due to paternalism, commodity egalitarianism, administrative feasibility , or political attractiveness. 实物转移方案的广泛存在可能归于父爱主义，商品平等主义，管理上的可行性，或者政治上的吸引力。 Chapter 8 李晨曦03391080 胡名栋03391071 李俭 03391082 1, Means-tested programs transfer income to people whose resource fall below a certain level .Government means-tested programs are about 4.1 percent of GDP. 以经济情况调查结果为基础的计划，向收入低于某一平均水平的人转移收入。政府的这类计划支出额 约占GDP的4。1, 2, The current program of cash assistance, Temporary Assistance for Needy Families (TANF),was enacted in 1996. It removed the entitlement to cash benefits. In general, recipients cannot receive cash transfers for more than five years, and after two years they must take part in some work-related activity. 1996年开始实行对贫困家庭的临时补助计划，废除了享有现金补助的公民权利性计划。一般来说， 接受者获得现金转移不得超过5年，两年之后他们必须参加与某种工作活动。 3, Under TANF, the sates have virtually total control over the structure of their welfare systems. States vary considerably in the rates at which they reduce benefits when recipients earn income. 这次改革的一个重要特点是，各州实际上拥有对福利制度结构的全面控制权。当接受者取得收入时， 各州在补助额的减少比率差异很大。 4, Any income maintenance system must deal with several issue, including the conflict between adequate support and good work incentives, welfare dependence, work requirements, and state versus federal administration. 任何收入维持制度都必须定涉及许多问题，包括适当支持与良好工作激励、福利依赖、工作要求之间 的冲突，以及是由州政府管理还是由联邦政府管理。 5, The earned income tax credit (EITC) provides a subsidy to the wages of qualified low-income individuals. The phaseout of the EITC after earnings exceed a certain threshold imposes a high implicit marginal tax rate on earnings. Although administered through the tax system , it is now the 8 most important program for cash transfers to the poor. 所得税抵免提供一笔津贴给低收入的人们。当人们的收入超过一定的数额时再向人们的个人所得课征 一笔税金。这个控制税收的系统，现在对穷人们来说相当重要。 6, Supplemental Security Income (SSI) provides cash grants to the aged, blind, or disabled. 补充性保障收入向老人、盲人或残疾人提供现金补助。 7, Medicaid, the largest spending program for the poor, provides certain medical services at no charge. Medicaid partially crowds out private medical insurance. 医疗补助是扶贫指出话最大的项目，免费提供某些医疗服务。公共医疗补助部分地推出私人医疗保险。 8, A food stamp is a voucher that can be used only for the purchase of food .Food stamps apper to induce more food consumption than an equivalent amount of cash. 食品券是只能用来购买食品的凭证。食品券似乎比等量的现金能引致更多的食品消费。 9, In the past , housing assistance in the United States focused on the creation of public housing for poor. The Section 8 program now provides a small number of recipients with housing vouchers to pay the rent on dwellings of their choice. 在过去，美国的住房补助主要是穷人建新公房。现在，第8条计划向少量接受者提供房租券，用来支 付他们选择住房的房租。 10, The goal of education and job-training programs is to enhance the ability of the poor to support themselves in the future. The efficacy of job-training programs does not appear to very substantial. However, compensatory education for children, such as Head Start ,leads to long-term improvements in educational attainment and education. 教育和职业培训计划的目的，是向提高穷人未来的自立能力。职业培训计划的功效似乎并不大。然而 对儿童的教育补助，在长期中达到教育进步的目标。 Chapter 9 社会保障 林阿端(03391085) 林罡(03391086)邱强(03391095) 1. Social insurance may be justified on grounds of adverse selection, decision-making costs, income distribution, or paternalism. 社会保险存在的理由可能有逆向选择、决策成本、收入分配和家长主义。 2. Social Security (OASDI) is the largest social insurance program, indeed the largest domestic spending program. It providers retirement incomes for the aged. 社会保障是最大的社会保险计划，实际上也是最大的国内开支计划。它为老年人提供退休收入. 3. Social Security benefits are calculated in two steps. Average indexed monthly earnings (AIME) are derived from the worker’s history and determine the primary insurance amount (PIA). To compute actual benefits, the PIA is adjusted by an amount depending on retirement age, family status, and other earnings. 社会保障金分两步计算。首先根据工人的收入历史来确定月均指数化收入，并确定基本保障额 (PIA)。然后，根据退休年龄、家庭状况和其他收入来调整基本保障额，计算出实际养老金。 4. The Social Security system is pay-as-you-go. Current benefits are financed by taxes on current workers. 社会保障制度是现收现付的。当前的保障金是从当前的税收收入中取得的。 5. The Social Security trust fund is essentially an accounting device, and by itself dose not enhance society’s ability to care for retirees in the future. 社会保障制度是部分积累制。虽然目前的养老金大部分是用对当前工人课征的税收来筹资的，但 将来，养老金用社会保障信托基金的积累资金来支付。 9 6. Broadly speaking, Social Security redistributes incomes from high-to-low income individuals from men to women, and from young to old. One-earner married couples tend to gain relative to either two-earner couples or individuals. 笼统地讲，社会保障把收入从高收入者再分配给低收入者，从男性再分配给女性，从年轻人再分 配给老年人。单职工夫妇往往比双职工夫妇或个人获益更多。 7. Over time, the economic status of the elderly has improved. Social Security benefits have played an important role in the development. 随着时间的推移，老年人的经济状况有了很大改善。社会保障金在这个变化过程中起到了重要作 用。 8. Social Security may reduce private saving--the wealth substitution effect—or increase saving—the retirement and bequest effects. A reasonable conclusion on the basis of the econometric results is that saving has been reduced, but by how much is not clear. 社会保障可能减少私人储蓄(财富替代效应)，或增加储蓄(退休效应和遗增效应)。根据经济计 量分析的结果，得出的一个合理结论是，储蓄减少了，但减少了多少并不清楚。 9. The percentage of retired older workers has increased dramatically since the introduction of Social Security. This is at least partially the result of work disincentives in the system. 自从实行社会保障制度以来，退休老年工人的比例大大增加了。这至少部分是由该制度存在的工 作抑制作用造成的。 10. Social Security taxes are project to fall short of benefits starting in about 2016. One possible response is to privatize the system—allow individuals to invest some or all of the contributions as they see fit. While such plans are worth of considering, one must remember that unless a giving proposal lead to increased saving in the present, it will not help ease the burden of providing for the elderly in the future. 预计到2034年社会保障信托基金就会告罄。一种可能的对策就是将该制度私有化—允许个人将 其缴款的一部分或全部进行投资。虽然这种方案值得考虑，但我们必须记住，除非某一议案能使 现在的储蓄增加，否则它将无助于减轻将来向老年人提供养老金的负担。 11. The unemployment insurance system has imperfect experience ratings for employs. Moreover, its benefits are frequently a substantial proportion of prior earings. Both these factors increase unemployment. 对雇主来说，失业保险制度的经验定率制是不完善的。而且，失业保险金占以前收入的比例往往 很大。这两个因素使失业增加。 Chapter 10 Social Insurance ?: Health Care Summary 03391101 王玲玲 03391102 王娜 03391106 王新 ?Health markets may be inefficient because of poor information, and because of the adverse selection and moral hazard problems associated with health insurance. 由于信息贫乏，再加上健康保险出现的逆向选择和道德风险问题，保健市场可能是无效率的。 ?Most private medical insurance is provided through employers as a benefit to their employees. 大多数私人医疗保险由雇主作为一种福利提供给雇员。 ?The Medicare program provides health insurance for people aged 65 and older. Benefits include 10 hospital insurance (HI) and supplementary medical insurance (SMI), which pays for physicians and associated medical care. 老年保健医疗计划为65岁及65岁以上的老年人提供健康保险，其中包括医院保险和补充医疗保险， 对医生和相关的医疗服务进行支付。 ?HI is financed by a payroll tax on the earnings of current workers at a rate of 1.45percent on employers and employees each. SMI is financed out of general revenues. If currents trends continue, Medicare expenditures are likely to outpace revenues. 医院保险的资金来源，是按现在的工人的工资征收工薪税，分别由雇主和雇员按1.45,的税率缴纳。 补充医疗保险的资金来源于政府一般收入。照现在的趋势发展下去，老年保健医疗支出很可能要超过 收入。 ?Possible policies for restraining the growth of Medicare expenditures include placing more of the burden on current beneficiaries, price controls, managed care, greater use of hospice and home health care, and Medical Savings Accounts. It is not clear that any of these would be successful in the long run. 可能有许多政策用来控制老年保健医疗支出的增长，包括加重现在的受益人的负担、价格管制、管理 医疗、扩大使用收容院和家庭保健以及医疗储蓄帐户。从长期来看，这些措施会不会成功，尚不清楚。 ?Under federal tax law, employer-provided health insurance is not subject to taxation. This provides an implicit subsidy for health insurance. 根据联邦税法，雇主提供的健康保险不纳税。这是对健康保险的一种隐性补贴。 About 15 percent of the US population at any given time lacks health insurance. The proportion of ? the uninsured population under 65 years old has been growing over time. 约有15,的美国人一直缺少健康保险。65岁一下的未投保人口比例越来越高。 ?Health care costs have been increasing at a rapid rate. Possible reasons include the aging of the population, growth in income, the prevalence of third-party payments, and technological change. The evidence points to technological change as the primary factor. 保健费用一直在快速增长。可能的原因包括人口老龄化、收入增长、第三方支付的盛行以及技术进步。 ?A number of proposals for changing the health care system have been made. Individual mandates would require all people to purchase health insurance. Single-payer systems would have all insurance provided by the government and financed by tax revenues. Add a prescription drug benefit to Medicare. 改革保健制度的议案数不胜数。个人托管要求所有人都要购买健康保险。单一支付制度的所有保险都 由政府提供，由税收收入筹资。有管理的竞争使人们组成大组织，该组织为他们购买保险。 ?Any attempts to increase access to health care to the uninsured are likely to involve both increased costs and increased government intervention in the health care market. 只要是让目前未投保者参加健康保险，不管什么措施，都有可能增加成本和加大政府对保健市场的干 预。 Chapter 11 Summary 肖大展 03391110 周洁 03391118 常海天 03391121 1、Cost-benefit analysis is the practical use of welfare economics to evaluate potential projects 成本-收益分析是运用福利经济学对潜在项目进行评估的一种实用方法。 2、To make net benefits from different years comparable, their present value must be computed. 为了使来自不同年份的净收益可以进行比较，必须计算他们的现值。 11 3、Other methods—internal rate of return, benefit cost ratio-can lead to incorrect decisions. 其他方法，如内部收益率，收益-成本比率等，可能导致错误的决策。 4、Choosing the discount rate is critical in cost-benefit analyses. in public sector analyses, three possible measure are the before-tax private rate of return, a weighted average of before-and after-tax private rates of return, and the social discount rate. Choosing among then depends on the type of private activity displaced-investment or consumption—and the extent to which private markets reflect society’s preferences. 在成本-收益分析中，选择贴现率是关键。在公共部门分析中，有三种可能的衡量方法，即税前私人 收益率，税前和税后私人收益率加权平均数，社会贴现率。选择其中的哪一种，取决于被取代的私人 活动的类型(投资还是消费)，还取决于私人市场反映社会偏好的程度。 5、In practice, the us government applies discount rates inconsistently. 在时间中，美国政府实用的贴现率，无一定之规。 6、The benefits and costs of public projects may be measured in several ways: 公共工程的收益和成本可以用多种方法来衡量: 7、Market prices serve well if there is no strong reason to believe they depart from social marginal costs. 如果没有充分理由认为市场价格偏离了社会边际成本，市场价格就是很好的尺度。 8、Shadow prices adjust market prices for deviations from social marginal costs due to market imperfections. 因市场缺乏引起市场价格偏离社会边际成本是，用影子价格来调整市场价格。 9、If labor is currently unemployed and will remain so for the duration of the project, the opportunity cost is small. 如果劳动力目前处于失业状态，且在该工程的整个建设期间都处于失业状态，那么， 机会成本会很小。 10、If large government projects change equilibrium prices, consumer surplus can be used to measure benefits. 如果大型政府工程改变均衡价格，那么，消费者剩余可以用来测定收益。 11、For nonmarketed commodities, the values can sometimes be inferred by observing people’s behavior. Two examples are computing the benefits of saving time and the benefits of reducing the probability of death. 对于不能在市场上交易的物品，其价值有时可以通过观察人们的行为来推断。计算节约时间的收 益和降低死亡概率的收益，就是两个例子。 12、Certain intangible benefits and costs simply cannot be measured. The safest approach is to exclude them in a cost-benefit analysis and then calculate how large they must be to reverse the decision 某些无形收益和成本根本无法衡量。最保险的办法是把他们排出在成本-收益分析之外，然后计算， 推翻决策的无形收益和成本有多大。 13、Cost-benefit analyses sometimes fall prey to several pitfalls: Chain-reaction game–secondary benefits are included to make a proposal appear more favorable, without including the corresponding secondary costs. Labor game-wages are viewed as benefits rather than costs of the project. Double-counting game—benefits are erroneously counted twice. 成本-收益分析有时还会遇到几个隐藏的困难:连锁反应花招-包括间接收益而不包括相应的讲解成本， 使议案看上去更有利。劳动力花招-把工资当作项目的收益而不是成本。重复计算花招-错误地将收益 计算两遍。 14、Including distributional considerations in cost-benefit analysis is controversial. some analysts count dollars equally for all persons, whole others apply weights that favor projects for selected population groups. 成本-收益分析是否应该考虑分配问题，众说纷纭。有些分析家认为，钱的价值对于所有人都一样， 而有些人则重视特定人群所偏好的项目。 12 15、In uncertain situations, individuals favor less risky projects, other things being the same. in general, the costs and benefits of uncertain projects must be converted to certainty equivalents. 在不确定情况下，如果其他条件相同，人们不喜欢有风险的项目。一般地说，不确定项目的成本和收 益必须转换成确定性等价。 Chapter 12 Taxation and Income Distribution Summary 何辰纯03391131黄金镭03391134黄燕艳03391135 1, Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax.. Knowing the legal incidence usually tells us little about economic incidence. 法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。知道法定归宿，对于了解经 济归宿一般没有多大帮助。 2, Economic incidence is determined by the price changes induced by a tax, and depends on both individuals’ sources and uses of income. 经济归宿是由一种税引起的价格变化决定的，并取决于个人收入的来源和用途。 3, Depending on the policy being considered, it may be appropriate to examine balanced budget, differential, or absolute incidence. 根据所考虑的政策不同，可以研究平衡预算归宿、差别归宿、和绝对归宿。 4, In partial equilibrium competitive models, tax incidence depends on the elasticities of supply and demand. The same general approach can be used to study incidence in a monopolized market. For oligopoly, however, there is no single accepted framework for tax analysis. 在局部均衡竞争模型中，税收归宿取决于供求弹性。这种一般方法可以用来研究垄断市场的税收 归宿问题。不过，对于寡头垄断市场，还没有一个被完全接受的税收分析框架。 5, Due to capitalization, the burden of future taxes may be borne by current owners of an inelastically supplied durable commodity such as land. 由于资本化，一种供给无弹性耐用商品(如土地)的未来税收负担，可能由其现在的所有者承担。 6, General equilibrium incidence analysis often employs a two-sector, two-factor model. This frame-work allows for nine possible taxes. Certain combinations of these taxes are equivalent to others. 一般均衡归宿分析常用两部门、两要素模型。这一理论框架可以分析九种可能的税种。这些税种的 某种组合与其他某些税种是等价的。 7, In a general equilibrium model, a tax on a single factor in its use only in a particular sector can affect the returns to all factors in all sectors. 在一般均衡模型中，对仅在某一特定部门使用的某种要素课税，可能影响到所有部门的所有要素的 收益。 8, Applied tax incidence studies indicate that the federal tax system is quite progressive. But such studies rest upon possibly problematic assumptions. 应用税收归宿研究表明，联邦税制的累进性很强。但是，这累研究是建立在一些很可能有争议的假 设基础之上的。 Chapter 13 Taxation and Efficiency 林妙妙03391143 陶佳03391155 王岩03391158 13 1. Taxes generally impose an excess burden – a cost beyond the tax revenue collected. 税收通常会造成超额负担—超过所征收上来的税收收入的一种成本。 2. Excess burden is caused by tax—induced distortions in behavior. It may be examined using either indifference curves or compensated demand curves. 超额负担是由税收引起的行为扭曲所致。它可用无差距曲线或补偿性需求曲线来考察。 3. Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes. 一次总付税不扭曲行为，但不是一种受欢迎的政策工具。然而，它可作为一种重要的标准，用来 比较其他税种的超额负担。 4. Excess burden may result even if observed behavior is unaffected, because it is the compensated response to a tax that determines its excess burden 即使可观察到的行为不受影响，也可能有超额负担，因为决定一种税的超额负担的，正是对该税 的补偿性反应。 5(When a single tax is imposed, the excess burden is proportional to the compensated elasticity of demand, and to the square of the tax rate. 当只开征一种税时，其超额负担与补偿性需求弹性成正比，与税率的平方成正比。 6(Excess-burden calculations typically assume no other distortions. If other distortions exist, the incremental excess burden of a new tax depends on its effects in other markets. 计算超额负担时，一般假定没有其他扭曲因素。如果存在其他扭曲因素，一种新税的新增超额负 担取决于该税对其他市场的影响。 7(Subsidies also create excess burdens because they encourage people to consume goods valued less than the marginal social cost of production. 补贴也会产生超额负担，因为它们鼓励人们消费一些估价小于其生产的边际社会成本的商品。 8( The differential taxation of inputs creates an excess burden. Such inputs are used“too little”in taxed activities and“too much”in untaxed activities. 对投入品的差别课税产生超额负担。这类投入品在课税活动中被使用得“太少”，而在不课税活 动中被使用得“太多”。 Chapter 14 Summary 徐安生03391163 谢中川 03391162 杨露 03391169 1, Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden. 效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。 2, The Ramsey rule stipulates that to minimize excess burden, tax rates should be set so that the proportional reduction in the quantity demanded of each good is the same. Ramsey法则指出，为使超额负担最小化，税率的制定应当使各种商品的需求量减少的比例相同。 3, When goods are unrelated in consumption, the Ramsey rule implies that relative tax rates should be inversely related to compensated demand elasticities. 当商品在消费上不相关时，Ramsey法则意味着，相对税率应与补偿性需求弹性呈反向关系。 4, Choosing optimal user fees for government-produced services is quite similar to choosing optimal taxes. 政府生产服务的最适使用费的选择与最适税种的选择十分类似。 5, Income taxation is a major source of revenue in developed countries. Edgeworth’s early study of 14 optimal income taxes indicated that after-tax incomes should be equal. However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal. 所得课税是发达国家的主要税收来源之一。埃斯沃琪对最适所得税的早期研究指出，税后收入应当相 等。但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最 适的。 6, Tax systems may be evaluated by standards other than those of optimal tax theory. Horizontal equity, the costs of administration, incentives for tax evasion, and political constraints all affect the design of tax systems. 税制可以用最适税收理论以外的其它标准来评价。横向公平、管理成本、逃税激励、政治限制等都会 影响税制的设计。 7, Traditional definitions of horizontal equity rely on income as a measure of ―equal position‖ in society. However, income as conventionally measured is inadequate in this context. The utility definition is more precise, but has radically different policy implications and contains an inherent bias toward the pretax status quo. Other definitions of horizontal equity focus on the rules by which taxes are chosen. 横向公平的传统定义，以收入作为人们“境况相.同”的衡量标准。然而，按传统方法计算的收入并 不是恰当的标准。效用定义较为准确，但它具有完全不同的政策含义，而且具有内在地维持税前现状 的倾向。横向公平的其它定义则注重于选择税种所依据的规则。 8, The costs of running a tax system are ignored in most theoretical analyses. However, administrative and compliance costs affect the choice of tax base, tax rates, and the amount of tax evasion. 大多数理论分析都忽略了税制的运行成本。然而，征税成本和纳税成本都将影响到税基、税率和逃税 金额的选择。 Chapter 15 Summary 杨阳03391170 张玲玲 03391175 张舟 03391177 1. Computing federal individual income tax liability has three major steps: measuring total income (adjusted gross income), converting total income to taxable income, and calculating taxes due. 计算联邦个人所得税的应纳税额，有三个主要步骤:计算总额所得(调整后毛所得)、把总所得 转变为应纳所得，计算应纳税额。 2. A traditional benchmark measure of income is the Haig-Simons definition: Income during a given period is the net change in the individual’s power to consume. 传统的所得衡量是黑格-西蒙斯定义:一个给定时期内的所得是个人消费能力的净变化。 3. Implementation of the Haig-Simons criterion is confounded by several difficulties: (1) Income must be measured net of the expenses of earning it.(2)Unrealized capital gains and the imputed income from durable goods are not easily gauged.(3)It is difficult to measure the value of in-kind receipts. 执行黑格-西蒙斯标准有几个困难:(1)计算所得时必须剪去获取所得时的花费。(2)未实现资 本利得和耐用品的估算所得不易测量。(3)实物收益的价值难以计算。 4. Critics of the Haig-Simons criterion argue that it guarantees neither fair nor efficient outcomes. 黑格-西蒙斯标准的批评者认为，该标准既不能保证公平，也不能保证效率。 5. The US income tax base excludes:(1) interest on state and local bonds, (2) employer contributions to pension and medical plans, (3) gifts and inheritances. 15 美国所得税的税基不包括:(1)州和地方债券的利息;(2)雇主向养老金和医疗计划的缴款;(3) 赠与和遗产。 6. Exemptions are fixed amounts per family member. Exemptions are subtracted from adjusted gross income (AGI) and phased out at high-income levels. 每个家庭成员的免税额是固定的。免税额从调整后毛所得中扣除，并在高所得水平上逐步减少。 7. Deductions are either standard or itemized. A standard deduction reduces taxable income by a fixed amount. 扣除分为标准扣除和分项扣除。标准扣除是从应税所得中减去一个固定数额。 8. Itemized deductions are permitted for expenditures on particular goods and services. They are phased out at high-income levels. Itemized deductions change after-tax relative prices, which often affects economic behavior. 特定商品和服务的支出可以分项扣除，并在高所得水平上逐步减少。分项扣除改变税后相对价格， 这常常影响经济行为。 9. Major itemized deductions in the US tax code include (1) unreimbursed medical expenses in excess of 7.5 percent of AGI, (2) state and local income and property taxes, (3) certain interest expenses, (4) charitable contributions. 美国税法中的主要分项扣除有:(1)超过调整后毛所得7.5%的未报销医药费;(2)州和地方所 得税和财产税;(3)某些利息费用;(4)慈善捐款。 10. Tax expenditures are the revenues forgone due to preferential tax treatment. 税收支出是由于税收优惠待遇而放弃的收入。 11. The final step in determining tax liability is to apply a schedule of rates to taxable income. Because of various phaseouts, the actual statutory marginal tax rates exceed the official rates. 确定应纳税额的最后一步是以应税所得乘以税率表。由于存在各种逐步减少规定，现实法定边际 税率大于官方公布的税率。 12. The alternative minimum tax (AMT) was designed to make sure that high-income taxpayers who heavily utilize tax shelters would pay at least some federal income tax. However, due to certain structural flaws, it will soon be the tax system confronting millions of middle-class Americans. 替代性最低税是为了确保那些严重的利用税收优惠躲避纳税的高收入的纳税者至少缴纳一些联 邦所得税而设计的。然而，由于某些结构缺陷，不久后它将成为数百万美国中产阶级所面临的税 收体系。 13. Bracket widths, personal exemptions, the standard deduction, and the earned income credit are now indexed against inflation. However, there are no provisions to correct for inflation’s effect on the taxation of capital income. 纳税档次的级距，个人免税额，标准扣除额以及劳动所得税收抵免额，现在对通货膨胀都进行了 指数化。但是，没有什么条款能够矫正通货膨胀对资本课税的影响。 14. No system of family taxation can simultaneously achieve increasing marginal tax rates, marriage neutrality, and equal taxes for families with equal incomes. Under current law, joint tax liabilities may increase or decrease upon marriage, depending on the couple’s circumstances. 在对家庭课税上，没有一种税制能够同时实现以下三个目标:递增的边际税率、婚姻中性、所得 相同的家庭缴纳相同的税。根据现行税法，合并应纳税额的递增，取决于结婚与否和夫妇的状况。 15. The United States follows a global system with respect to the tax treatment of income earned in other countries. The total amount of tax due is supposed to be roughly independent of whether the income is earned at home or abroad. 美国对于在其他国家取得的所得的税收待遇，采用的是全球制。应纳税额总额大体上与所得是在 16 本国取得的还是在外国取得的无关。 16. Income tax systems are important as revenue raisers for the states. State income taxes have lower rates than the federal system and vary widely in their exact provisions. 所得税是各州政府的重要收入来源。州所得税的税率比联邦所得税的税率低，而且在它们的具体 法规上差异很大。 Chapter 16 Summary 闫鸥 03040045 孙鹏 03091086 陈益炯 03111007 1, The US personal tax affects many economic decisions, including labor supply, saving, residential housing consumption, and portfolio choice. Analysis of the behavioral effects of taxation is among the most contentions of all areas of public policy. 美国个人所得税影响许多经济决策，包括劳动供给，储蓄，住宅消费以及资产组合选择。有关税收的 行为效应分析，是公共政策所有领域最富有争议的问题。 2, Econometric studies of labor supply indicate prime age males vary their hours only slightly in response to tax changes, while hours of married women are quite sensitive to variations in the after-tax wage rate. 对于劳动供给的经济计量研究表明，成年男子的工作时数，不太受税收变化的影响;而已婚妇女的工 作师叔，很容易受税后工资率变化的影响。 3, Earnings taxes can increase, decrease, or leave unchanged the amount of human capital investments. The outcome depends in part on how taxes affect hours of work.. 所得税可以使人力资本投资的数量增加，减少或不变。其结果部分地取决于税收如何影响工作时数。 4, The effect of tax rates on tax revenues depends on the responsiveness of labor supply to changes in tax rates and on the extent of substitution between taxable and nontaxable forms of income.. 税率对税收收入的影响，取决于个人行为对税率变动地反应，以及课税所得形式和不课税所得形式间 地替代程度。 5,The effect of taxes on saving may be analyzed using the life-cycle model, which assumes that people’s annual consumption and saving decisions are influenced by their lifetime resources. Taxing interest the opportunity cost of present consumption and thereby creates incentives to lower saving. However, such a tax reduces total lifetime resources, which tends to reduce present consumption, that is, increase saving. The net effect on saving is an empirical question. 税收对储蓄地影响可用生命周期模型来分析。生命周期模型假定，人们的年度消费量储蓄决策受其一 生资源的影响。对利息所得税降低了当期消费的机会成本，从而刺激人民减少储蓄。然而，这种税减 少了一生资源总量，往往也会减少当期消费，即增加储蓄。对储蓄的最终影响还是个人经验分析问题。 6, Econometric studies of saving behavior have foundered on both conceptual and practical difficulties. As a result, there is no firm consensus of opinion on the effects of taxation on saving. 储蓄行为的经济计量研究，不论在理论上还是实践中，都遇到了很多困难。因此，关于税收对储蓄的 影响，目前还没有一致的意见。 7, The personal income tax excludes the imputed rent from owner-occupied housing from taxation. This increases both the percentage of those choosing to own their homes and the quantity of owner-occupied housing. 个人所得税把业主自用住房的估算租金排除在课税范围之外。这既增加了选择自己拥有住房的比例， 17 又增加了业主自用住房的数量。 8, The theoretical effects of taxation on portfolio composition are ambiguous. Taxes reduce the expected return on a risky asset but also lessen its riskiness. The net effect of these conflicting tendencies has not been empirically resolved. 税收对资产组合构成的理论影响是模棱两可的。税收减少了风险资产的预算收益，但也降低了它的风 险。这种相互抵消情况的最终影响如何，在经验分析上尚未得到解决。 Chapter 17 The Corporation Tax Summary 林肖敏03250044 姚媛媛 03321021 李天舒 03290052 1. Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues. 公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。 2. Before applying the 35 percent tax rate, firms may deduct employee compensation, interest payments, and depreciation allowances. These are meant to measure the cost of producing revenue. Dividends, the cost of acquiring equity funds, are not deductible. However, dividends are taxed preferentially at the individual level. 在申请适用35%的税率之前，公司可以扣除雇员报酬、利息支付和折旧提成。这些代表取得收入的成 本。股息，作为获取股本资金的成本，不能扣除。然而，股息享受个人水平的税收优惠。 3. Investment tax credits (ITCs) are deducted from the firm’s tax bill when particular physical capital assets are purchased. The Tax Reform Act of 1986 repealed ITCs, but they often surface in policy debates. 当公司购入特定的实物资本资产时，可在其应纳税额中扣除投资税收抵免(ITCs)。1986年的<<税收 改革法案>>废除了投资税收抵免，但它在政策辩论中仍经常出现。 4. The corporate tax has been viewed either as an economic profits tax or as a partial factor tax. In the former case, the tax is borne entirely by owners of firms, while in the latter the incidence depends on capital mobility between sectors, substitutability of factors of production, the structure of consumer demand, and the sensitivity of capital accumulation to the net rate of return. 公司税不是被看作经济利润税就是被看作局部要素税。在前一种情况下，税负完全被公司所有者承担， 而在后一种情况下，税收影响范围(税收归宿)取决于部门间的要素流动、生产要素的替代性、消费 需求结构以及资本积累对净收益率的敏感性。 5. The effect of the corporate tax system on physical investment depends on (1) its effect on the user cost of capital, and (2) the sensitivity of investment to changes in the users cost. 公司税制对物质投资的影响取决于:(1)它对资本使用者的影响，(2)投资对使用者成本的敏感性。 6. In the accelerator model, investment depends only on output, making the user cost irrelevant. The neoclassical model assumes that capital demand depends on the user cost. In the cash flow model, internal funds play a key role in determining investment. 在加速器模型中，投资仅仅依靠产出，与使用者成本无关。新古典模型认为资本需求取决于使用者成 本，在现金流模型中，内部资金在投资数量上起决定性作用。 7. In the neoclassical investment model, the user cost of capital (C) is C=(r+δ)(1-Ψ-k) (1- θ)(1-t ) Where r is the after-tax interest rate, δthe economic depreciation rate, θthe corporation tax rate, k 18 the ITC, andφthe present value of depreciation allowances per dollar. 在新古典投资模型中，资本C的使用者成本是*, 公式中的r是税后利息率，δ是经济折旧率，θ是 公司税率，k是投资税抵免，φ是每一美元的折旧扣除现值。 8. Estimate of the effect of the user cost on investment vary greatly, but most recent research suggests that there is some responsiveness. 关于投资的使用者成本，估计结果差别很大，但最近的调查结果表明存在一些反映。 9. Due to the double taxation of dividends, it is puzzling that firms pay them. Dividends may serve as a signal of the firm’s financial strength, or be used to cater to particular clienteles. 对股利的双重征税使企业支付股息现象成了一个谜，股息红利可能作为企业资金实力的一种信号，也 可能用作迎合特殊的顾客。 10. Interest deductibility provides a strong incentive for debt finance. However, increasing the proportion of debt may lead to larger bankruptcy costs. 利息减免使债务融资的推动因素。然而，不断提高的债务比率可能导致更大的破产成本。 11. Most states have corporate income taxes. The possibilities for tax exporting and interstate mobility of factors of production complicate analysis of these taxes. 大多数的州没有所得税。产生综合分析这些税种的因素的出口和洲际间的移动是有可能性的。 12. US multinational corporations are allowed tax credits for taxes paid to foreign governments. Complications arise due to tax deferral using foreign subsidiaries and opportunities for tax avoidance via transfer pricing. 美国允许跨国企业把税额累积交付给外国政府。税收的复杂性的产生源于采用外国的补助或避税的可 能与价格转换。 13. One possible corporate tax reform is full integration of the corporate and personal income taxes. Owners of stock would be taxed on their share of corporate income as if they were partners. The corporation tax as a separate entity would cease to exist. 一种可能的公司税重组是公司和个人所得税的完全重组。持股者会在他们持有的公司所得份额基础上 像合作伙伴一样被征税。作为私人实体的企业税可能会不再存在。 14. Another approach to integration is dividend relief, in which dividends are taxed only once, either by allowing a deduction at the corporate level or an exclusion at the individual level. 另一个类似的重组是分配依据，这之中分配仅被征一次税，既允许公司水平的下降，又排除个人水平。 19 原文已完。下文为附加的原创公文，如不需要，下载后可以编辑删除，谢谢～ 副县长在2016年县政府全体会议上的讲话 按照会议安排，我就今年分管工作简要讲5个方面, 一、强化调度管理，着力抓好项目建设。一方面，要着力抓好全县项目调度管理。每季度召开一次经济运行分析、项目调度会议，及时查改问题，抓好宏观经济运行调控管理和主要经济指标月度监测预警，确保全县经济运行健康有序，项目建设顺利推进。要抓争取。紧盯争取项目资金增长10%、谋划储备项目150项、向上申报80项以上、争取到位60项以上的目标，继续严格落实责任目标考核制，深谋细研国家、省市的战略意图和政策导向，用足用好政策，主动争抢，争取让更多项目挤进上级的大盘子。要赶进度。按照3月上旬全面开工，6月份完成一半以上实物工作量,11月底圆满完成年度建设任务的总体要求,健全完善重点项目推进和督查考核机制,落实重大项目分析报告制度,特别是对43个千万元以上项目,县发改局要坚持每周一报告，每月一分析，每季一调度，及时研究解决具体问题，全力加快建设进度。要严管理。严格执行项目建设基本程序，切实落实好立项、设计、评审、用地、规划、开工许可、竣工验收以及“四制”管理要求，主要负责同志要对项目质量、资金运行等情况进行全程监管，跟踪问效，确保工程安全、资金安全、干部安全。特别要强调的是，项目建成后要在3个月内完成竣工决算,并按规定报请有关 20 部门进行验收,发现问题及时整改。今后,凡建设项目未进行决算验收的，在资金拨付过程中将适当暂扣部分资金，直至决算验收;对擅自扩大投资规模、变更建设标准和建设内容的，超出部分的资金由单位自行解决，情节严重的还要追究相关人员责任。另一方面，要着力抓好分管项目的组织实施。全面完成2015年易地扶贫搬迁项目，建成移民住宅280户,启动实施2016年易地扶贫搬迁项目，新建集中安置点11处～开工建设移民住宅733户～年内完成70%工程量,认真做好村级公益事业建设“一事一议”财政奖补项目～在50个村实施村内基础设施建设项目50个,全面完成2015年巩固退耕还林成果项目、世行贷款可持续发展农业项目和高标准农田建设项目各项任务。 二、围绕提速提质，着力抓好新型城镇化建设。投资10亿元～实施城镇基础设施建设项目36项～着力抓好四个方面的工作:一要瞄准国家政策导向搞规划。积极吃透新型城镇化建设有关精神，做好与省市新型城镇化规划和城镇体系规划的对接，认真调研，科学编制我县新型城镇化发展规划和县域城镇体系规划。全力抓好新一轮县城总体规划修编，完成4个中心村庄风貌规划～**历史文化名镇规划，**两镇镇区给排水专项规划和部分县城重大基础设施建设分项规划，为争取国家对县城和小城镇支持项目打下规划基础。二要强化工程质量进度抓建设。按照“新区提速、老城提质、组团开发、整体推进”的思路～全力抓好**开发、商品房开发、居民迁建安置、保障性住房建设、集中供热、路网改造、绿化亮化、市政设施维修改造“八大工程”20个具体项目建设～扎实推进各项前期工作～确保3月上旬所有 21 续建工程、路网建设、城区绿化亮化和市政设施维修工程全面开工～5月底前商品房开发、保障性住房和居民安臵楼建设工程全面开工～11月底前行政中心、多功能文化中心、法院审判庭、公安局业务技术用房、污水处理厂、路网工程、绿化亮化工程全面竣工～集中供热工程确保投用。特别是要把城区居民搬迁安臵作为今年县城建设的一件大事来抓～中台镇和国土、住建等相关部门要克服困难～全力参与～各方齐用劲～拧成一股绳～务必于5月底前完成协议签订～并启动安臵楼建设～力争尽快建成搬迁～为县城建设腾开步子。三要整合执法力量抓管理。推行城市管理相对集中处罚权试点，理顺城市管理体制，整合执法力量，扎实推进环境卫生、市容市貌、交通秩序、市政设施管理。深入开展“三项创建～六大整治”活动,即:示范街、文明个体户、文明工地创建和汽修汽配市场、市容环境、建筑市场、户外广告清理、城区校园周边环境、专业市场整治,～下功夫解决县城区废品收购、汽配维修、乱堆乱放等突出问题。要下硬手查处违建问题～坚决遏制乱修乱建、抢修抢建、谋取征迁私利的势头。四要延伸城市公共服务抓村镇建设。4个重点镇要抓住国家支持建制镇建设的政策机遇～找准功能定位～优化发展布局～积极争取项目支持～全力实施好道路、给排水、集中供暖等基础设施配套项目23项～稳步推进小城镇提质扩容。其他乡镇在现有基础上～以完善功能、强化配套为重点～加强小城镇日常管理～合理控制城镇建设规模。坚持点面结合、以面为主、整村推进的思路～以优先保障住房最危险、经济最困难的群众为前提～持续推进农村危房改造～年内完成危改2000户9万平方米～ 22 进一步改善群众居住条件。特别是在危改对象确定过程中～要严格按照“一申二评三核四批”的程序～实行三级审批～三榜公示～做到公平、公正、阳光操作。 三、坚持征管并举，着力抓好财税工作。坚定不移地抓好收支调度、资金争取和财经监管，确保财税收入实现新突破，监管水平实现新提高。一要突出财政增收加强预算执行。继续严格执行部门和乡镇税收考核制度，完善征税激励机制，不断健全社会综合治税，扩大税源基础。建立月调度、季考核的财政工作机制和财政收入定期通报制度，避免工作上前松后紧、增幅大起大落，确保收入均衡入库、平稳增长，上半年实现“双过半”,全年突破亿元大关,达到**万元。各涉税业务部门要积极配合开展代征代扣业务，确保各项税收和非税收入应收尽收。要切实保障好农业、教育、医疗卫生、社会保障、保障性安居工程、公共文化等重点支出需要。严格控制一般性支出和“三公经费”,规范会议费、差旅费和车辆管理,降低行政成本。二要突出资金争取狠抓财源建设。紧紧抓住上级投资导向积极论证申报项目，年内力争争取到位各类财政专项资金8亿元以上,比上年提高10%以上。加大财政对工业、农副产品加工、牛果菜农村主导产业等支持力度,设立专项扶持基金,落实税收优惠政策,优先帮助申报项目资金,培育新的稳定财源。三是突出改革创新加强财政管理。积极推进金财工程一体化平台建设，完善国库集中支付改革，逐步取消纸质凭证和单据流转。加快部门电子化预算进程，启动金财工程部门预算模块。健全预决算公开机制。认真实施营改增试点。继续扩大政府 23 采购范围和规模，规范政府采购行为。加强国有资产管理，加大清理清查力度，严防流失。推进预算绩效管理，加大对民生项目和政府投资重大项目的财政监管力度。加强政府性投资项目评审和结算。进一步加强政府性债务管理，建立债务风险预警机制。四要突出金融改革破解资金难题。针对当前财力不足，产业发展、项目建设等资金短缺的问题，各金融机构要积极探索，创新金融服务“三农”、助推扶贫攻坚和中小微企业发展机制,探索开展“三权”抵押,量身订作符合企业实际的金融产品和产业链融资等信贷模式,积极支持全县经济发展。 四、严守耕地红线，着力抓好国土资源管理工作。按照保红线、保发展的要求，严格耕地保护，大力推进节约集约用地，强化执法检查，确保国土资源管理科学有序。一要全力保护耕地资源。持续加大基本农田保护力度，从严控制非农建设占用耕地，确保耕地保护红线不突破。全面完成农村集体土地“三权”确权和农民宅基地确权登记颁证工作。争取立项土地整治项目1,2个,争取资金1000万元以上。全面完成**不稳定斜坡治理工程和**等7个乡镇14个村6个土地整治项目～整理土地1161.69公顷。各乡镇要抓建较高标准的土地复垦整理示范点1处,确保耕地占补平衡。二要有力保障发展用地。按照“增量上努力争取、存量上积极盘活、利用上节约集约”的原则,积极盘活土地存量,优先保障重大建设项目、民生工程、基础设施用地,切实保障战略性新兴产业、节能环保、保障住房建设等领域的项目建设用地需求。积极抓好土地资产运营,完成土地出让收益2000万元以上。三要着力保障发展环境。加大国土资源执法监察力度，着力控 24 制未报即用、批少占多等违法用地多发的态势，严肃查处国土资源违法案件，有效保障土地开发利用秩序稳定，确保我县卫片执法检查“零通报、零问责、零约谈”。 五、坚持统筹兼顾，着力抓好审计等其他各项工作。审计工作要按照审计监督全覆盖的要求,以财政预算执行审计、领导干部经济责任审计、政府投资项目审计、民生专项资金审计、行政事业单位财务收支审计等为重点，加大审计力度，扩大审计覆盖面，深刻揭示突出问题，及时提出有价值、有针对性的建议，强化审计查出问题的督促整改，有效维护正常的经济秩序。统计工作要深入推进统计制度改革，切实搞好经济运行和社会发展监测服务。加强统计基础建设和统计巡查监管，推进统计能力建设，提高统计质量。法制工作对县政府各类规范性文件从严审核，修订和废止一批现行文件，切实规范约束行政行为。县政务服务中心和乡镇便民服务网点要进一步加强规范化运行，加强人员管理，健全服务制度，完善服务功能，推进审批服务事项办理集中化和网上办理审批、缴费、咨询，最大限度缩短办理时间，提高政务服务效率。物价工作要综合运用多种调控手段，不断强化价格监管和服务。全力争取省级价格调节基金项目支持，在县城建设蔬菜冷贮配送中心1处。防震减灾工作要认真落实建设工程抗震设防要求，实现工程抗震设防全覆盖。 25 全县抓农村基层党建促脱贫攻坚工作经验材料 ***县是大别山连片特困地区片区县～地处皖西南边陲～皖鄂赣三省交界处～总控制面积1357平方公里～辖10个乡镇、118个村、17个社区～人口63.5万,党员28033名～其中农村党员23087名,基层党组织1217个～其中党委13个、党总支157个、党支部1047个。2014年～按照精准扶贫的要求全面进行建档立卡～全县识别贫困村60个、贫困户3.62万户12.74万人。2014—2015年共减贫1.13万户4.56万人～到2015年底～全县贫困户及贫困人口已减至2.47万户8.14万人。近年来，***县坚持把脱贫攻坚作为主战场～把强化责任落实、措施落细、服务落小、考核落准作为党建助推脱贫攻坚的着力点～扎实推进农村基层党建与脱贫攻坚深度融合。 一、主要做法 ,一,坚持目标引领～把责任落实。中央和省、市脱贫攻坚大会后～县委、县政府明确提出将脱贫攻坚作为“十三五”时期“六大攻坚战”之一～紧扣全面建成小康社会目标～用3年左右时间实现县摘帽、村出列、户脱贫。围绕这一目标～层层压紧压实包保帮扶责任。建立了县、乡镇、村、组四级党员干部联系包保责任制～把责任扛在肩上。目前～39名县级领导干部分别联系1-3个贫困村～全县7155名党员干部、职工共包保帮扶14124个贫困户～其中县级领导干部每人帮扶6户～科级领导干部每人帮扶4户～一般干部、职工每人帮扶 26 2户～学校、医院行管人员和教师、医生中的党员每人帮扶1户～驻望条管单位干部、职工每人帮扶1户～村级干部每人帮扶3户。2015年～各级包村帮扶单位共向贫困村捐款90.54万元～安排项目帮扶资金112万元。强化驻村扶贫工作队建设～选优配强贫困村党组织第一书记。 ,二,坚持问题导向～把措施落细。针对贫困村、贫困户致贫的原因及存在的问题～进行把脉问诊～实行分类施策～认真贯彻“五大”发展理念～全面落实“五大”脱贫计划～重点从五个方面推进。一是实施产业扶贫。以创建全国木本油料重点县为契机～推进油茶、薄壳山核桃等特色种植业～全县计划发展20万亩～2015年已发展4万亩,有力地促进村级集体经济发展和贫困户增收。如～鸦滩镇望马楼村大力发展油茶种植～并通过村党总支牵头、村干部领办、村民入股等方式～成立了油茶合作社资金互助部～截至2015年底已累计为本村农户提供互助资金1750多万元～村集体也因此年增收近60万元。按照“精准扶贫不让一个少数民族掉队”的要求～在全县唯一的少数民族村——漳湖镇回民村发展黄牛、青年鸭、薄壳山核桃等种养产业～并依托“中国少数民族特色村寨”品牌发展乡村旅游。二是实施就业扶贫。充分发挥***纺织服装产业优势～通过基层党组织和党员的牵线搭桥～先后吸纳贫困劳动力1200多人到申洲针织、童装产业基地就业。三是实施光伏扶贫。实行60个贫困村光伏电站全覆盖～建成5000户贫困户光伏电站～并通过农业发展银行融资推进光伏项目向非贫困村延伸。四是实施电商扶贫。利用电商扶贫试点县平台～依托 27 电子商务公共服务中心、特产中国1号店〃***馆～发展农村电子商务。五是实施农民专业合作组织带动扶贫。把支部建在产业链上～大力加强农民专业合作社党建～如全国农民专业合作社示范社——***县金穗种植专业合作社～在党组织的引领推动下～流转土地2.6万亩～带动1600多户贫困户增收致富。 ,三,坚持机制搞活～把服务落小。一是打造农村党员干部助力脱贫攻坚“一公里”服务圈。全面推行以打造脱贫攻坚“一公里”服务圈为目标的农村党员干部网格化管理～确保贫困户在“一公里”范围内有贫有人扶、有困有人帮、有难有人救、有问有人答、有事有人解。与此同时～通过实施网格化管理～一些贫困户的信访问题得到了及时有效化解～有力促进了基层社会和谐稳定～***的信访维稳工作也进入了全市先进行列。二是落实村级干部助力脱贫攻坚各项保障。在全县135个村,社区,全面建成规范化村级便民服务中心的基础上～2016年县财政及县管党费将投入4200多万元～用于提升村级保障水平。2016年～村主职干部的报酬待遇将达到3.4万元～一般干部的报酬待遇达到3万元,确保3000人以下的村基本运转经费不低于5万元、3000-5000人的村不低于7万元、5000人以上的村不低于9万元,继续实施村级干部参加城镇职工养老保险全覆盖。三是激发村级干部助力脱贫攻坚内生动力。从2016年开始～每年评选10名优秀村党组织书记～重点向脱贫攻坚工作实绩突出的倾斜～对特别优秀的～安排进入乡镇领导班子～并比照副乡镇长工资水平确定其报酬。 28 ,四,坚持导向鲜明～把考核落准。突出精准考核～制定脱贫攻坚考核办法～将考核结果与干部使用挂钩～充分发挥考核的导向作用。加强乡镇和县直部门扶贫工作考核～对扶贫实绩突出的优先提拔使用,对未能完成年度扶贫开发目标任务的实行“一票否决”～对其党政主要负责同志不予评先评优～3年内不提拔、不重用或调离。加强对行业扶贫和定点帮扶工作的考核～对工作不称职的领导干部和驻村工作队队长及时进行调整。对弄虚作假搞“数字脱贫”的～严肃问责。推行村级干部、普通党员、村民组长“千分制”或“百分制”量化考核～推动农村基层党员干部全面进入脱贫攻坚主战场。各乡镇坚持每年开展一次村级班子“回头看”活动～对抓脱贫攻坚不力的村级干部及时进行调整处理。 二、存在的主要问题 目前～在抓党建促脱贫攻坚工作中～有少数贫困村党组织观念陈旧～缺乏发展意识～依赖思想较重～在如何利用自身优势引导农民增收致富方面思考不多、谋划不够,部分农村党员年龄偏大、文化程度偏低～缺乏带头致富、带领致富能力～不能有效发挥党员在脱贫攻坚中的先锋模范作用,少数村级干部在集体资产处臵、管理使用民生工程资金和政策性涉农资金上存在优亲厚友、虚报冒领等违规违纪现象。此外～还存在以下三个方面较为突出的问题: 1、乡镇村撤并力度大～基层组织管理服务难以有效覆盖。***乡镇、村撤并力度大【由原来的21个乡镇359个村,社区,撤并至10个乡镇135个村,社区,】～在有效精简机构和人员的同时～也 29 导致基层党组织服务管理的半径过大～其辐射带动能力受到制约～一些便民利民的基本公共服务难以实现及时有效覆盖。 2、村级集体经济普遍薄弱～村级组织为民办事的实力不足。***作为大别山扶贫开发片区县～村级集体经济普遍薄弱～村级组织在开展公益事业、改善村内基础设施建设方面缺乏资金保障～往往是心有余而力不足。 3、农村基层组织对贫困户留守儿童关爱不到位～极易引起贫困的代际传递。部分农村基层党组织、社会组织及群团组织关爱留守儿童的职责没有很好落实～对贫困家庭特别其中的离异家庭的留守儿童关爱不到位～导致这些留守儿童往往存在心理缺陷、安全隐患、学习成绩滑坡等问题～极易引起贫困的代际传递。 三、几点意见建议 1、要进一步提高农村党员干部的带富能力。建议针对基层实际～进一步下沉教育培训资源～突出现代农业、集体经济发展等方面的教育培训～不断提高农村基层党员干部引领群众脱贫致富的能力。 2、要进一步加强农村基层组织规范化运行的制度建设。针对脱贫攻坚中容易发生腐败的领域～切实加强基层组织规范化运行的制度机制建设～防止农村基层干部在扶贫项目建设和资金管理使用方面优亲厚友、以权谋私～确保每一分“造血钱”、“救命钱”都真正用到贫困村发展和贫困人口脱贫上。 3、要进一步加大对发展壮大村级集体经济的支持力度。建议在村级发展集体经济的项目规划、立项审批、运行指导、金融支持、政 30 策激励等方面～出台一些更具刚性的政策措施～并对***这样乡镇村撤并力度较大的贫困县～在资金和项目的安排上给予倾斜照顾。 4、要进一步发挥各类社会组织在关爱农村留守儿童中的能动作用。探索创新相关工作机制～着力引导各类社会组织、群团组织在关爱农村留守儿童特别是贫困家庭留守儿童中～切实担负起应有的社会责任。 31