税收的essay按照这个思路写就不难了！

税收的essay按照这个思路写就不难了！

说到A-level经济学，很多学生马上就会想起令人头疼的essay。

其实在写essay的时候，同学们不是不会写，而是写的时候思路不清晰，没有结构，这样的essay想拿高分，只能说“太难了”！

今天给大家讲一讲税收的essay。

税收(Tax)可是Alevel经济考试中的必考内容，大家要认真学习，领悟解题过程中的精髓。

那么tax的essay要如何写呢？

结合下面真题(CIE考试局)，我们来一探究竟！

审题是重中之重！

我们要抓住关键词“Distinguish”“regressive and progressive tax”“explain”“income tax”“specific indirect tax”“post-tax incomes”

定睛一看，题目不长，问题可不少。

首先，从Knowledge and understanding角度，要求我们区分累退税(regressive tax)和累进税(progressive tax)，也就是分别写出两者的定义。

运用我们所学过的知识可得：

累退税是指随着收入增加，税收占收入的比例相应下降；而累进税正相反，指随着收入增加，税收占收入的比例也相应上涨,也就是高收入者按高税率是征税，低收入者按低税率征税。

再者，从Application角度，要求我们分别解释所得税(income tax)和特定的间接税(specific indirect tax)是否会促使税后收入(post-tax incomes)更加公平。

其中，我们需要说明specific indirect tax 属于regressive tax，而income tax属于progressive tax，以及两者分别对税后收入公平的影响进行讨论。

间接税指通过第三者征收的税。比如增值税(VAT)和消费税(excise tax)。如果纳税人的收入提高，这些税在其收入中占的比例会下降，所以属于累退税。即specific indirect tax 属于regressive tax。

当人们收入提高，间接税的税率占收入比重会下降，但由于富人的收入本来就比穷人高，富人所缴纳的间接税占其收入的比重比穷人所缴纳的间接税占收入的比重相对而言要小，导致富人的税后收入仍比穷人要高很多，出现穷人更穷，富人更富的现象。

所以间接税也就是累退税在一定程度上不利于税后收入的公平。

所得税属于直接税，个人收入者有责任进行纳税。当纳税人的收入提高，需缴纳的所得税占收入的比重也会提高，因此属于累进税。即income tax 属于progressive tax。

当人们收入提高，所得税的税率占收入比重会提高，由于富人的收入比穷人高，富人所缴纳的所得税占其收入的比重比穷人所缴纳的所得税占收入的比重要高很多，也就是富人的税后收入比穷人的税后收入减少得多很多，从而资源从富人向穷人重新分配的可能性变大。

所以所得税也就是累进税在一定程度上有利于税后收入的公平。

A regressive tax is a tax where the higher proportion of income paid in tax fallsas the income of the taxpayer rises. While, a progressive tax is one where the proportion income paid in tax risesas the income of the taxpayer rises.

An indirect tax is a tax on a good or service such as VAT and excise tax. When the income of a taxpayer increases, the indirect tax he paid decreases.Therefore, specific indirect taxes are regressive. If the incomes of the rich rise, indirect taxes only take a small proportion of their incomes, so the post-tax incomes of the rich are still high.While, if the incomes of the poor rise, indirect taxes also take a small proportion of their incomes, but the post-tax incomes of the poor are much lower than the poor. Therefore, under the indirect taxes, the poor will become poorer and the rich will become richer. As a result, regressive tax is harmful for the equality of post-incomes to some extent.

An income tax is a direct tax that individual income earners have responsibility for paying. When the income of a taxpayer increases, the income tax he paid also increases.Therefore, income taxes are progressive. That is, the rich are taxed at a higher rate and the poor are taxed at a lower rate.Hence, the decreasing change of post-tax incomes of the poor is smaller than the rich. As a result, progressive tax is beneficial for the equality of post-incomes to some extent.