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今天大亭為大家帶來我的「稅收歸宿與稅收平等」，
歡迎您的訪問！
Share interest，spread happiness ，
increase knowledge and leave beautiful.
Dear you，this is the Learing Yard Academy!
Today, Dating will brings you 「Tax incidence and tax equality」，Welcome your visit!
一
稅收歸宿——研究誰承擔稅收負擔——是評價稅收平等的中心。承受稅收負擔的人並不總是從政府得到稅單的人。由於稅收改變了供給與需求，所以，它們也改變了均衡價格。結果，稅收影響的不只是根據法律實際納稅的人。當評價任何一種稅的縱向與橫向平等時，重要的是要考慮到這些間接影響。
The tax destination - the study of who bears the tax burden - is the center of evaluating tax equality. People who bear the tax burden are not always those who get tax receipts from the government. Because taxes change supply and demand, they also change the equilibrium price. As a result, taxation affects not only those who actually pay taxes according to the law. When evaluating the vertical and horizontal equality of any kind of tax, it is important to consider these indirect effects.
二
受益原則：
賦稅的一個原則被稱為受益原則，它認為，人們應該根據他們從政府服務中得到的利益來納稅。這種原則努力使公共物品與私人物品相似。那些經常去看電影的人買電影票花的總錢數比很少去看電影的人多，這似乎就是公平的。同樣，一個從公共物品中得到更大收益的人也應該比那些得到收益少的人多納稅。
One principle of taxation is called the benefit principle. It believes that people should pay taxes according to the benefits they get from government services. This principle tries to make public goods similar to private goods. It seems fair that those who often go to the movies spend more money on tickets than those who seldom go to the movies. Similarly, a person who gains more from public goods should pay more taxes than those who gain less.
受益原則也可以用於支持富有的公民應該比貧困的公民多納稅。因為富人往往比窮人從公共服務中的受益多。例如，富人有很多需要保護的錢財，那麼富人從警察那裡得到的收益就大於那些沒什麼錢要保護的窮人。因此，根據受益原則，富人應該比窮人更多地支付維持警察的費用。
The principle of benefit can also be used to support rich citizens to pay more taxes than poor citizens. Because the rich often benefit more from public services than the poor. For example, if the rich have a lot of money to protect, the rich will get more benefits from the police than the poor who have little money to protect. Therefore, according to the principle of benefit, the rich should pay more for maintaining the police than the poor.
能力納稅原則：
評價稅制平等的另一種方法被稱為能力納稅原則，該原則認為，應該根據一個人所能承受的負擔來對這個人徵稅。這個原則有時證明了這樣一種主張:所有公民都應該作出「平等的犧牲」來支持政府。但是，一個人的犧牲量不僅取決於他稅收支付的多少，而且還取決於他的收入和其他環境。一個窮人納了1000美元的稅可能要比一個富人納了1萬美元的稅作出的犧牲還大。
Another way to evaluate the equality of tax system is called the principle of ability to pay taxes, which holds that a person should be taxed according to the burden he can bear. This principle sometimes proves the proposition that all citizens should make "equal sacrifice" to support the government. However, the amount of a person's sacrifice depends not only on the amount of tax he pays, but also on his income and other circumstances. A poor man who pays $1000 in tax may make more sacrifice than a rich man who pays $10000 in tax.
能力納稅原則得出了兩個平等觀念的推論:縱向平等和橫向平等。縱向平等認為，能力大的納稅人應該交納更大的量。如：富有的納稅人支付的就應該比窮困的納稅人多。橫向平等認為，有相似支付能力的納稅人應該交納相等的量。
The principle of ability to pay taxes derives from two equality concepts: vertical equality and horizontal equality. Vertical equality believes that taxpayers with large capacity should pay more. For example, rich taxpayers should pay more than poor ones. Horizontal equality believes that taxpayers with similar payment capacity should pay equal amounts.
今天的分享就到這裡了，
如果您對文章有獨特的想法，歡迎給我們留言。
讓我們相約明天，祝您今天過得開心快樂！
That's it for today's sharing. If you have a unique idea about the article.please leave us a message.
Let us meet tomorrow I wish you a happy day today!
參考資料：《曼昆經濟學》
翻譯來源：百度翻譯
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文案|雷雅婷
排版|雷雅婷
審核|閆慶紅