CFA一级考试辅导：财政政策工具
R110‐3 Fiscal Policy Tools: Spending Tools, Revenue Tools & Desirable attributes of tax policy
R111‐3 Spending Tools:
◆Transfer payments: redistribute wealth, taxing some and making payments to others,transfer payments are not included in GDP computations.
◆Current spending: government purchas of goods and rvices on an ongoing and routine basis.
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◆Capital spending: government spending on infrastructure such as roads, schools,bridges, and hospitals R112‐3 Revenue Tools
路由器账号 ◆Direct taxes are levied on income or wealth. The include income taxes, taxes on income for national insurance, wealth taxes, estate taxes, corporate taxes, capital gains taxes, and Social Security taxes
◆Indirect taxes are levied on goods and rvices. The include sales taxes, value‐added taxes (VATs), and exci taxes.
◆间接税的执行速度较快R113‐3 Advantages of fiscal policy tools风流艳史
◆Social policies such as discouraging tobacco u can be implemented very quickly via indirect taxes
◆Quick implementation of indirect taxes also means that government revenues can be incread without significant additional costs R114‐3 Disadvantages of fiscal policy tools
◆Direct taxes and transfer payments take time to implement, delaying the impact of fisc答李翊书
尽量的近义词al policy
包繶◆Capital spending also takes a long time to implement. The economy may have recovered by the time its impact is felt.
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