diquilibrium 失衡
externality 外部性，外溢性
inflation 通货膨胀
market failure 市场失灵，市场失效
Medicare 医疗保险制度
monopolistic competition 垄断竞争
monopoly 垄断
natural monopoly 自然垄断
negative externalities 负外部性，负外溢性
oligopoly 寡头垄断
Pareto efficiency 帕累托效率
perfect competition 完全竞争
positive externalities 正外部性，正外溢性思打一字
price mechanism 价格机制
public financing of private provision 私人提供的公共融资
public provision 公共提供
subsidy 补贴
unemployment 失业
club goods 俱乐部产品
collective goods 集体产品
free-rider problem 搭便车问题
global public goods 全球性公共产品
nonexcludability 非排他性
nonrivalry 非竞争性
public bads 公害产品
public goods 公共产品
publicness 公共性
rational ignorance of voters 选民的理性无知
shirking 卸责
social goods 社会产品
special-interest groups 特殊利益集团
ability to pay 支付能力
accountability 责任
autonomy 自治
cash expenditure 现金支出
departmental agency 部门代理机构
exhaustive expenditures 消耗性支出，购买性支出
general government expenditure (GGE) 一般政府支出
K-12 education K-12教育，指到高中为止的教育体系
Macro models 宏观模型
Micro models 微观模型
Non-Profit Organization(NPO) 非营利性组织
postcondary education 高等教育
public law administration(PLA) 公法行政实体
public rvice delivery 公共服务提供
real expenditure 实际支出
school voucher 教育券
state-owned enterpri 国有企业
subsidiary 补助
Tiebout-type competition 蒂布式竞争
transfer payments/expenditures 转移性支出
transition country 转型国家
transparency 透明度
ur charging 使用者收费
annuity 年金
cohort life expectancy 群组预期寿命
consumer price index 消费价格指数
defined benefit 确定受益制
defined contribution 确定供款制hike
financial defined contribution(FDC) 融资的确定供款制
fully funded system 完全基金制
Great Depression 大萧条
internal rate of return 内部收益率
modified pay-as-you-go basis 修正的现收现付制
non-financial DC 非融资的确定供款制
national DC(NDC)scheme 名义确定供款制计划
OASDHI(old age,survivors,disability and health insurance) 老年、遗嘱、残疾与健康保险项目
OASDI 老年、遗嘱和残疾保险项目
OASI(old age and survivors’ insurance) 老年与遗嘱保险
pay-as-you-go(PAYG) 现收现付制
portfolio 投资组合
social curity trust fund 社会保障信托基金
social curity 社会保障
SSI(supplementary curity income) 补充保障收入
universal participation 普遍参与
过年喜庆背景音乐wage ceiling 工资封顶
ability-to-pay principle 量能原则，支付能力原则
average tax rate(ATR) 平均税率
benefit principle 受益原则，利益原则
customs duty 关税
direct tax 直接税
effective tax rates 实际税率（实际税率与法定税率可能不一样，可能是因为税收优惠的缘故，也可能是逃税引起的）
estate and gift tax 遗产税与赠与税
flat-rate tax 单一税
gasoline tax 汽油税
general tax 一般税
horizontal equity 横向公平
indirect tax 间接税
自发粉是什么individual income tax 个人所得税
marginal tax rate(MTR) 边际税率
payroll tax 工薪税
poll tax 人头税
progressive tax rate structure 累进税率结构
proportional tax rate structure 比例税率结构
regressive tax rate structure 累退税率
sale tax 销售税
lective tax 选择税
statutory tax rate 法定税率
tax 税
taxation 税，税制
tax ba 税基
tax bracket 税档
火车票退票规则tax fairness 税收公平
tax principle 税收原则
tax rate structure 税率结构
ur fee 使用费
vertical equity 纵向公平
carrousl 旋转木马避税法
consumption tax 消费税
corporate profit tax 公司利润税
double taxation 重复征税
exemption 免税
general sales tax 一般销售税
goods and rvices tax 商品劳务税
indirect tax 间接税
nuisance tax 小额消费品税
payroll tax 工资薪金税
personal income tax 个人所得税
profit tax 利润税
progressive tax 累进税
refundable 可退税的
regressive tax 累退税
compared
sales tax 销售税
lective sales tax 选择性销售税
sin tax 恶税
turnover tax 周转税
value-added tax(VAT) 增值税
一枪不开丢三省
zero-rated 零增值税的（货物和劳务）
adjusted gross income (AGI) 经调整的毛收入
capital gain 资本利得
deduction 扣除，扣除额
Department of the Treasury (美国)财政部
Ministry of Finance 中国财政部
EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001) 《经济增长与减税法案》
exemption 豁免，免税额
flat tax 单一税
fundamental tax reform 根本性税制改革
itemized deduction 项目扣除
joint return 联合申报表
standard deduction 标准扣除
tax competition 税收竞争
tax liability 应付税款
tax return 税收申报表
taxable income 应税收入
territorial taxation 属地税收
withholding payment 预缴（税款）支出
accelerated depreciation 加速折旧
advance corporation tax (ACT) 预缴公司税
classical tax system 古典税制
capital stock (stock of capital) 资本存量
corporate tax (corporation tax) 公司所得税
文学作品赏析
depreciation allowance 折旧提存
dividend 红利，股息
dividend relief 股利免税
double taxation 重复征税
economic effective 经济效应
excess-profits tax 超额利润税
full integration 完全一体化
imputation tax system 归集税制
incidence 归宿（tax incidence 税收归宿）
industrialized country 工业化国家
outlays for rearch and development (R&D) 研发支出
partial imputation system 部分归集制
partnership method 合伙法
split-rate system 分率制
real (inflation-adjusted) income 实际收入（经济通货膨胀调整后的收入）
shareholder 股东
subnational government 中央一下政府，地方政府
tax credit 税收抵免
tax haven 避税港，税收天堂
