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How to Measure the Size of Governments?. How to Measure the Size of Governments?. I. The Number of Government Workers. Hard to define the government workers sometimes. When we rely more on , less on labor force, it would the importance of government. I. The Number of Government Workers.
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I. The Number of Government Workers • Hard to define thegovernmentworkerssometimes. • When we rely more on , less on labor force, it would the importance of government.
I. The Number of Government Workers • Although for many purposes the number of public sector employees is useful information, it does not cast the light on the central issue – the extent to which society resources are subject to control by government.
II. Government Units • For Census Bureau statistical purposes, a “government” is defined as an organized entity subject to public accountability, whose officials are popularly elected or are appointed by public officials, and which has sufficient discretion in the management of its affairs to distinguish it as separate from the administrative structure of any other government unit. Source: http://www.census.gov/govs/cog/2002COGprelim_report.pdf#search='government%20units%20in%202002
II. Government Units • The Census Bureau recognizes the following basic types of governments: • Federal government • State government • Local government • Counties • Municipalities • Townships • School districts • Special districts
U.S. Government Units : 1957 to 2007 Source: U.S. Census Bureau, http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/governmental_units.html
II. Government Units Remarks: • There were government units in the United States as of June 30, 2007. • From 1957 to 2007, the number of government units in the US first, and then later. This change mainly comes from “”. • The level government, the change of the number of units.
III. The Amount of Public Expenditure • The total spending of all branches of government and of other agencies in the public sector, including three basic types: • 所謂公共支出(public/government expenditure) 是指政府提供各項財貨與勞務過程中,耗用社會資源所需要支付的費用。
III. The Amount of Public Expenditure The Facts of Government Expenditure • The Trend • Nominal and real term • Per capita • Percentage of GDP • The Change of Its Composition – Before v.s. Now • By Jurisdiction • International Comparison • Taiwan’s Case
Government Expenditure in the US, 1960-2012(Federal + State and Local Governments) Note: Real Gov’t Expenditure is inflation-adjusted to the year of 2005. Source: Economic Report of the President 2013, http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf
Note: Real Gov’t Expenditure is inflation-adjusted to the year of 2005. Source: Economic Report of the President 2013, http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf
In recent years, the government spending of GDP has remained roughly constant, about 35.0%.
Us Federal Budget – Receipts & Expenditure (Billions) Source: Economic Report of the President 2013, http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf
The Composition of Government Spending • Although total government spending has increased substantially as a percentage of GDP since the 1950s, the growth in the various components of spending has not been even, thus, the of spending has changed significantly during the same period.
Composition of Federal Expenditure: 1965 v.s. 2008 Source: Rosen and Gayer, Public Finance, 9th edition, Figure 1.2, page 11.
Remarks: • National defense was the largest share of government spending, but its relative importance has fallen over time. • Social Security now is the largest spending item. • Medicare and Health spending did not even exist in 1965; it now absorbs above 13.1% of federal expenditure. • Spending on Income Security also increased. • Payments of interest on debt have remained roughly constant as a proportion of federal expenditure since 1965. They now account for about 8.4 percent of federal expenditures.
Composition of State and Local Expenditures:1965 v.s. 2005 Source: Rosen and Gayer, Public Finance, 9th edition Figure 1.3, page 11. Increase in , decline in highways, others relatively remain the same.
Government Spending by Jurisdiction • Spending by all levels of government increased as a percentage of GDP, but federal government spending grew more rapidly than local government spending. • is concentrated on national defense, international affairs, agriculture, social and income security. • is concentrated on education, civilian safety and transportation.
U.S. All Level Governments Expenditures (selected years) Source: Refer to Rosen and Gayer, Public Finance, 9th edition 9th edition, Table 1.1, page 9.
Government Spending / GDP – Selected Countries Government Spending as a Percentage of GDP, 2014 資料來源: http://en.wikipedia.org/wiki/Government_spending#Government_spending_as_a_percentage_of_GDP
Government Revenue • We will discuss this topic in great detail next semester. Just a quick look. • Government obtains the funds from three ways: However, most of the current receipts of the government are obtained from .
US Federal, State, and Local Government Tax Revenues by Source, 2011 (Unit: %) Source: Tax Policy Center (http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=328) Remark: The federal government relies heavily on individual income taxes, whereas state and local governments rely more heavily on sales and property taxes, respectively.
Composition of Federal Taxes (1965 and 2012) Source: Tax Policy Center, http://www.taxpolicycenter.org/index.cfm) • Social insurance and individual income tax have become more important. • Corporate and other taxes have become less important.
Composition of State and Local Taxes(1965 v.s. 2011) Source: Source: United States Census Bureau , http://www.census.gov/govs/qtax/publications.php Individual tax becomes more important; however, property tax gets less important.
Taiwan’s Case • Please check the following report: “Government Finance in the Republic of China 2014” 中華民國財政2014, 財政部綜合規劃司 • This publication describes the major work of the Ministry of Finance in the areas of the national treasury, taxation, customs, and national property. It is published with Chinese and English text. The book includes detailed information and figures to give our readers a comprehensive overview of work performed on our national finances. (http://www.mof.gov.tw/ct.asp?xItem=77475&ctNode=2856)
民國102年各級政府歲入淨額,仍以、營業盈餘及事業收入為主要來源,其中稅課收入所占比重呈現上升趨勢,由93年之70.2%上升至102 年之%。
民國102年各級政府歲出淨額,以____________、_____________及_____________所占比重較大,分別占22.5%、20.1%及14.8%;自93年以來,以社會福利支出及教育科學文化支出比重各增加4.6 與1.6 個百分點較多,而經濟發展支出及債務支出比重各減少3.6和1.4 個百分點。 資料來源:中華民國財政2014-國庫業務
2011年各國負債概況 資料來源: http://www.nytimes.com/imagepages/2011/07/31/business/31debtGraphic.html?ref=economy
In total, there are taxes in Taiwan, with national taxes and local government taxes. • Among all taxes, taxes are classified as direct taxes.
89會計年度以前: 國稅(中央)和地方稅(省和直轄市/縣市) • 89會計年度以後: 國稅(中央)和地方稅(直轄市/縣市) • 89會計年度以後將原本屬於省稅之_____________納入國稅。
89會計年度: 90會計年度: • 91會計年度以前: 91會計年度以後:
民國102年賦稅收入以________占40.5%最大,較93年增加7.6 個百分點,其次為_________占16.5%,較93 年減少0.3 個百分點,貨物稅占8.9%,較93年減少2.6 個百分點,關稅所占比重亦逐漸降低,顯示賦稅結構已有顯著變化。
The tax structure has changed in recent years. • 102年景氣回溫,稅收增加,與101年相較其中土地稅增加21%,營業稅增加7.5%,關稅增加2.2%,貨物稅增加1%;惟所得稅因101年企業獲利不佳之遞延影響,減少2.3%。 資料來源:中華民國財政2014-賦稅收入
In the past ten years, due to government efforts in improving the tax structure and in strengthening the collection of income tax each year, revenue from direct taxes as a percentage of total tax revenues has risen. • In CY 2013, total revenues from ______taxes rose to 59.5%, an increase of 3.7 percentage points compared with CY 2004.