Tuesday, November 18, 2014

Chapter 12 Taxation Questions

1. What two objectives should be considered in designing a tax system?
2. What two factors should be considered when you think about the efficiency of a tax system?
3. What is the average tax rate?
4. How do you calculate the average tax rate?
5. What is the marginal tax rate?
6. What is a lump sum tax?
7. What two principles are considered under tax equity?
8. What is the benefits principle?
9. What is the ability-to-pay principle?
10. What is vertical equity?
11. What is horizontal equity?
12. What is a proportional tax?
13. What is a progressive tax?
14 What is a regressive tax?
15 Use one graph to illustrate a proportional tax, a progressive tax, and a regressive tax.
16. What does the Laffer curve illustrate?
17. Draw a Laffer curve.
18. What marginal tax rate tends to generate the highest tax revenues?
19. Explain the statement: "How you slice the pie determines the size of the pie".
20. Assume the following tax brackets:

Income         Rate
0-100           10%
101-200       15%
201-300       20%
Above 301   30%

If you earn 500, how much will you pay in taxes?






2 comments:

  1. From Noura Binkhathlan 141044
    Do you agree with her answers?

    1. What two objectives should be considered in designing a tax system?
    efficiency and equity
    2. What two factors should be considered when you think about the efficiency of a tax system?
    Deadweight losses and administrative burden
    3. What is the average tax rate?
    total taxes paid divided by total income
    4. How do you calculate the average tax rate?
    total taxes paid divided by total income
    5. What is the marginal tax rate?
    the extra taxes paid on an additional dollar of income
    6. What is a lump sum tax?
    a tax that is the same amount for every person
    7. What two principles are considered under tax equity?
    vertical equity and horizontal equity
    8. What is the benefits principle?
    the idea that people should pay taxes based on the benefits they receive from government services
    9. What is the ability-to-pay principle?
    the idea that taxes should be levied on a person according to how well that person can shoulder the burden
    10. What is vertical equity?
    the idea that taxpayers with a greater ability to pay taxes should pay larger amounts
    11. What is horizontal equity?
    the idea that taxpayers with similar abilities to pay taxes should pay the same amount
    12. What is a proportional tax?
    a tax for which high- income and low- income taxpayers pay the same fraction of income
    13. What is a progressive tax?
    a tax for which high- income taxpayers pay a larger fraction of their income than do low- income taxpayers
    14 What is a regressive tax?
    a tax for which high- income taxpayers pay a smaller fraction of their income than do low- income taxpayers
    15 Use one graph to illustrate a proportional tax, a progressive tax, and a regressive tax.
    graph attached
    16. What does the Laffer curve illustrate?
    if we increase the tax rate the tax revenue will increase until reach the point after this point if we increase the tax rate the tax revenue will decrease and deadwait loss will increase
    17. Draw a Laffer curve.
    graph attached
    18. Is marginal tax rate tends to generate the highest tax revenues?
    no; if marginal tax rate will stay in the same bracket the tax revenue will increase, if the marginal tax rate will enter new bracket this will discourage person to buy or sell or work extra hours.
    19. Explain the statement: "How you slice the pie determines the size of the pie".
    if the deviation of pie ( tax rate & brackets ) is equitable the people will work hard to get a lot of money and size of pie will increase. IF the deviation of pie ( tax rate & brackets ) is inequitable the people will not work and size of pie will decrease.
    20. Assume the following tax brackets:

    Income Rate
    0-100 10%
    101-200 15%
    201-300 20%
    Above 301 30%

    If you earn 500, how much will you pay in taxes?
    100x10%= 10
    100x15= 15
    100x20=20
    200x30=60
    10+15+20+60=105
    so I will pay 105$
    Noura Binkhathlan 141044

    ReplyDelete
  2. 1) Efficient ( small Deadweight losses, lower cost) and Equitable ( Fairness).
    2) Low Deadweight Losses and Low Administrative burden.
    3)The total amount of taxes paid by an individual or business divided by taxable income.
    4) Total tax/ total income.
    5) The amount of tax paid on an additional dollar of income. The marginal tax rate for an individual will increase as income rises.
    6) A tax in which each person has to pay the fixed amount.
    7) Horizontal and vertical equity ( Fairness).
    8)Every Citizen should pay tax based on the benefits they receive from the government services.
    9) the idea of the tax that a person who earns more money have more ability to pay so he/she should pay taxes.
    10) Vertical Equity and Fairness – Taxes are based on the ability to pay.
    11) Horizontal Equity and Fairness – Similarly situated taxpayers are taxed similarly.
    12) A tax where person has to pay the fixed percentage regardless of the income.
    13) A tax where the rate increases as the income increases.
    14) A tax where the rate decreases as the income increases.
    15) graph
    16) if we increase the tax rate the tax revenue will increase until it reach the point after this point if we still increase the tax rate then tax revenue will decrease and deadweight loss will increase. If the company/government want people to pay taxes then they should decrease the rate.
    17) graph
    18) No, if marginal tax rate will stay in the same bracket the tax revenue will increase, but if the marginal tax rate will enter new bracket then this will discourage person to buy or sell or work extra hours.
    19) if the slice of pie ( tax rate & brackets ) is equitable the people will work hard to get a lot of money and size of pie will increase. If the slice of pie ( tax rate & brackets ) is inequitable the people will not work and size of pie will decrease. The way you slice the pie determine the size of the taxes.
    20) i will pay 45%.

    ReplyDelete