We're going to talk about why we have taxes, what they do for us,

為什麼我們要繳稅、繳的稅會用來做些什麼

and why you should go ahead and take that raise that's going to bump you into the next tax bracket.

以及為何你該接受加薪機會，儘管它會讓你的收入在稅率裡上升一個級距

Also rebellions. And the British Empire's bad judgement when it came to taxing colonies.

我們也會談到暴動，以及大英帝國向殖民地徵稅時的不良判斷

[Theme Music]

[主題音樂]

While your struggles with taxes and the tax code may seem particularly unpleasant to you today,

如今，忙著處理各種稅目和法規或許不是件特別愉快的事

people have been paying, and complaining, about taxes for a long time.

但人們已經繳稅，還有抱怨，繳了很長的一段時間

Way longer than any of us have been alive. Or our parents. Or our grandparents.

在我們出生以前就有了。包括我們的爸媽、我們的祖父母

Ancient Mesopotamians paid taxes in the form of livestock and labor.

古美索不達米亞人以家畜或是勞務的形式繳稅

There are ancient Egyptians texts and tomb scenes showing evidence of taxes, tax collectors, and even tax shelters.

古埃及的文獻和遺址都有稅務、收稅員、甚至是逃稅行為的證據

Taxation and tax collectors also show up in Bible – over and over.

稅制和收稅員也出現在聖經裡 -- 不斷出現

Taxes appear in scripture as a necessity, like: "Render therefore unto Caesar the things which are Caesar's"

稅收在聖經裡是必須的，例如「讓凱撒的歸給凱撒」

And tax collectors are in there as sinners, right up with prostitutes.

收稅員被視作罪人，與妓女並列

More recently, in 1927, U.S. Supreme Court Justice Oliver Wendell Holmes wrote:

更接近現代的，在1927年，美國最高法院大法官Oliver Wendell Holmes寫到

“Taxes are what we pay for civilized society.”

「稅是我們為文明社會所付出的代價」

Maybe it's time we forgive tax collectors too…

或許我們也該原諒收稅員了⋯

So we've had taxes pretty much as long as we've had records of organized society.

打從歷史中有社會組織的紀錄開始，稅收便一直存在

But why? What are the goals of taxation?

但為什麼？收稅的目的是什麼？

At the most basic level, taxes raise money for government services.

最基本的原因，是為政府提供的服務籌錢

Taxes are used to promote the well-being of society – at least well-being as defined by the government in power.

稅收被用來增加社會的福祉 -- 至少是掌權政府認為的福祉

They help us afford services markets might not pay for on their own.

稅收讓我們負擔得起市場不會提供的服務

Things like public safety and national defense and education.

好比公共安全、國防和教育

Taxes can be used to protect the environment.

稅收也可以用在環境保護

They can help a country implement fiscal and monetary policies, meant to push along economic growth.

可以幫助一個國家推行財務政策，以促進經濟成長

Taxes can be used as a way to redistribute wealth in a society –

稅收也可以用來重新分配社會裡的財富

from people who have more to people who have less.

讓錢多的人分一點給錢少的人

This can happen in a couple of ways – some more direct than others.

有好幾個方法可以達成這個目的 -- 有些比其他的更直接

An income tax system that taxes high income earners at a higher rate than low income earners is one example.

所得稅裡，高所得的人要繳比低所得的人更高的稅率，就是一個例子

And we'll come back to that.

我們稍後也會再談到

Government subsidies and vouchers – like food stamps and housing programs also shift wealth.

政府補助和代金券 -- 例如糧票和國民住宅，它們也會轉移財富

So do luxury taxes – basically an additional tax bill on expensive items like jet planes, expensive furs…

奢侈稅也是 -- 基本上是額外課稅在昂貴品上，例如噴射機、很貴的毛皮⋯

and that really annoying diamond ring space on the Monopoly board.

還有大富翁裡面令人煩躁的鑽石地段

Governments can also use taxes to TRY to change people's behavior.

政府也會透過課稅，「試著」改變人們的行為

Sin taxes on not-good-for-you products like cigarettes and alcohol are meant to reduce

課罪惡稅在對你有害的產品上，例如煙草和酒精，是為了減少

consumption of unhealthy products.

不健康產品的消費量

Gasoline taxes are meant to encourage people to drive less.

汽油稅用來鼓勵人們少開車

France passed soda taxes, to try to get people to drink fewer sugary drinks.

法國通過了汽水稅，試著讓人們少喝含糖飲料

Denmark passed, and then got rid of, a "fat tax" on foods that were relatively high in saturated fat.

丹麥通過，之後也廢止了，對有高飽和脂肪的食物課的肥胖稅

A handful of governments, including those in British Columbia, Ireland, & Chile have instituted "carbon taxes."

有一些政府，包括哥倫比亞、愛爾蘭、智利，都成立了「碳稅」

These carbon taxes basically charge businesses and sometimes households for the amount of

碳稅是根據企業或是家庭所製造的溫室氣體

polluting greenhouse gases they use or create.

而徵收

These carbon taxes take different forms around the world.

碳稅在世界各地有不同的形式

Residents of British Columbia, for example, pay an extra 6.67 cents per liter of gasoline as a carbon tax.

哥倫比亞的居民，舉例來說，每公升的汽油要多付6.67分美元作為碳稅

For those of us in the US, Myanmar, and Liberia who don't use the metric system, that's about $0.25/gallon.

為美國、緬甸和賴比瑞亞不用公制單位的國家，這是每加侖的碳稅大概是0.25美元

In Chile, power plant operators pay $5 for every metric ton of carbon dioxide that they release into the air.

而在智利，發電廠每排放一公噸的二氧化碳就要繳5美元

When economists talk about taxes, they sometimes divide them into direct taxes and indirect taxes.

經濟學者談論稅目時，有時會把它們區分為直接稅和間接稅

Direct taxes are paid by a person or organization to the government body that imposed the taxes.

直接稅是由個人或機構直接繳交給加諸稅目的政府單位

These include property taxes and income taxes – where there's no intermediary – and

包含財產稅和所得稅 -- 而沒有經過其他媒介 -- 因此

I can't pass off the tax burden to someone else.

我不能把繳稅的負擔轉移到別人身上

Value added taxes and sales taxes aren't exactly the same thing, but they're both good examples of indirect tax.

增值稅和銷售稅不是一樣的東西，但都是間接稅的好例子

They're collected by a store or seller or producer of goods, but are actually paid by consumers.

這些稅由店家、商人或製造者收取，但它們實際上是由消費者支付

They're taxes that ALL consumers have to pay, regardless of how much money they make.

所有消費者都必須付這個稅，不論他們賺了多少錢

A pair of socks at the mall down the street is going to cost me exactly the same as when

要買商場裡的一雙襪子，我和一個億萬富翁花的錢

a billionaire buys that pair of socks at the same store.

會一模一樣

Some economists say indirect taxes distort market prices, and lead to one of the things

部份經濟學家認為間接稅扭曲了市場價格，並且導致

most dreaded by economists, the Voldemort of economic outcomes: inefficiency.

經濟學家最害怕的結果，算是經濟界的佛地魔：效率差

Economists also characterize taxes as regressive, progressive and proportional.

經濟學者也把稅目歸類為累退、累進和比例稅

Let's start with regressive taxes. Regressive taxes are typically applied across the board –

先談談累退稅。累退稅通常是徵收於所有人身上

and, on their face, they might seem equitable, because everyone pays the same amount.

它們看起來是公平的，因為每個人要交的金額都一樣

But regressive taxes take a higher toll on people with lower-income than high-income earners.

但跟收入高的人相比，累退稅對收入少的人有更大的負擔

Sales taxes, especially on essential items, are considered regressive.

銷售稅，特別是課在必需品上的，就是累退稅的一種

That's why some places exempt food and prescription drug purchases from sales taxes.

正因如此，有些地區不會徵收食物和處方藥的銷售稅

Some economists argue that fees for things like hunting licenses, toll roads, and driver's

一些經濟學者認為狩獵執照、過路費和駕照之類的規費

licenses are also regressive. Why?

也算是累退稅。為什麼？

Well, imagine two drivers go to the department of motor vehicles to get a new license.

試想，兩個駕駛人來到監理所領取新的駕照

One makes $200,000 a year, the other makes $20,000.

其中一人每年賺二十萬美元，另一人賺兩萬美元

Both will pay exactly the same amount for their driver's license.

但兩人都會付出完全一樣的規費領取駕照

The license fee is a much bigger hit for the lower-income driver.

這筆費用對收入低的駕駛人就是更大的負擔

And that's why regressive tax takes a disproportionate toll on people with lower incomes.

因此累退稅對收入低的人收取不成比例的費用

On the other end of the taxing spectrum, there are progressive taxes.

在稅收制度的另一個極端是累進稅

Progressive taxes are more or less the opposite of regressive taxes –

累進稅大概算是累退稅的相反 --

in that they shift the burden of taxation to people who make more money, and away from those who make less.

它們把繳稅的負擔從低所得移到高所得的人們身上

In the United States, our income tax is a progressive tax, meaning individual's pay

在美國，我們的所得稅制採累進稅率，也就是說

more in taxes as they make more income.

高所得的人要付更多

But before you start worrying about whether making an extra $100 this year is going to

但先不用擔心今年多賺一百元會不會把你

bump you into a higher tax bracket –

拉抬到更高稅率的等級 --

it's worth understanding how the progressive income tax in the United States works.

先來了解美國的所得稅累進稅率是怎麼運作的

When the IRS calculates how much you owe in taxes, it uses marginal income tax brackets –

國稅局計算你該付多少稅時，用得是邊際稅率 --

based on the amount of taxable income you earned in a year.

基於你一年內賺進的應納稅所得額

These marginal tax rates represent the highest possible income tax rate you could pay.

邊際稅率代表了你可能支付的最高稅率

Right now, there are seven tax brackets.

當今，我們有七個稅率等級

But no matter which tax bracket you find yourself in – you're not gonna pay that rate for your entire income.

不論你處於哪一個等級 -- 你不會為你所有的收入支付同樣的稅率

Instead, your taxable income gets divided up into chunks that correspond to each tax rate –

相反地，你應納稅的所得會按照稅率的劃分被切割成好幾份

and you pay the associated rate on each of those chunks.

每一份所得就支付對應的稅率

For example, say you made $37,450 as a single filer last year.

舉例來說，去年你個人賺了37450美元

That would put you in the 15% tax bracket. But, you'd still pay the lower 10% rate on the first $9,225 you made.

這會把你歸類在15%稅率的等級裡。但在你最初賺的9225元裡，你還是只付較低的10%稅率

So if you took the extra $100 and made $37,550 – you'd be bumped up to the 25% tax bracket.

所以如果你多賺了一百元，年收變成37550元 -- 你會升到25%稅率的等級裡

But again, you'd only pay 25% on that extra $100. Your effective tax rate would be lower.

但同樣的，你只會在那多出來的一百元上付25%的稅。你實際上的稅率會變低

The other thing you've gotta keep in mind with U.S. income taxes is there are a huge

另一件你得記住的事情是，在美國的所得稅制裡

number of tax credits, tax exemptions and tax deductions that reduce the amount people owe.

有非常多抵稅、免稅和減稅的管道，減少人們應付的稅額

So your tax bill will never be as painful as that 25% tax bracket might make you think.

所以你的稅單絕對不會跟你想像中的25%稅率一樣傷人

Many other countries around the world have their own progressive income tax systems.

世界上許多其他的國家也都有自己的一套累進所得稅制

But it turns out it's difficult to measure just how progressive any country's total

但實在非常難衡量一個國家總體稅制的累進率有多大

tax system is, especially compared to another country.

尤其是要和其他國家比較的時候

It's not as easy as looking at countries with the highest marginal tax rates and deciding

不是看看哪個國家的邊際稅率最高就能決定他們的稅制比較累進

they have more progressive tax policy – because so many other taxes and tax breaks come into play.

沒有那麼簡單 -- 因為有太多其他稅和減稅優惠要考慮

In the U.S. some economists argue, the progressiveness of our income tax code offsets the regressiveness

美國部份的經濟學者說到，所得稅裡的累進性，抵消了

of many other taxes we pay.

其他眾多稅目裡的累退性

If progressiveness and regressiveness are even words.

如果有「累進性」和「累退性」這兩個詞的話

So we've covered regressive and progressive taxes.

所以我們談完了累退和累進稅

The third type of taxes are proportional taxes.

第三種稅，是比例稅

Proportional taxes require the same percentage of income for all taxpayers, regardless of how much they make.

比例稅向所有納稅人徵收一樣比例的稅，無關乎收入是多是少

A flat tax is an example of a proportional tax.

單一稅率是比例稅的一個例子

You'll hear politicians touting flat taxes –

你會聽見政客吹捧單一稅

in part because they're relatively simple compared to the U.S.'s current, incredibly-elaborate tax code.

一部分是因為它們跟美國當今異常複雜的稅法比起來簡單了許多

And because they kind of FEEL fair. Imagine a flat tax of 10%.

一部分也因為它們「感覺」很公平。想想看10%的單一稅

The woman making $200,000 ends up sending $20,000 to the government,

年收二十萬的婦人最後向政府交了兩萬元

while the guy making $20,000 sends only $2000. They both feel a 10% pinch.

同時，年收兩萬元的人只交兩千元。他們都感受到了10%的痛

Economists who oppose the flat tax say that feelings have no place in the tax code.

反對單一稅的經濟學者則說，稅法不應該考慮個人的感受

They argue a flat tax isn't as simple OR as fair as it seems.

他們認為單一稅不像表面上的簡單或是公平

For one, they say that getting rid of all the tax deductions and exemptions and credits

其中一個原因是，取消所有我們先前提到的減稅、免稅管道

we mentioned earlier could change a whole lot of the economic decision making that happens

會大大地改變人們在經濟上的許多抉擇

from saving for retirement in tax protected accounts to home ownership and donating to charities.

從存退休金存進免稅戶頭，到買房和捐助慈善機構

All those activities are encouraged by the tax code we have now.

這些經濟活動都是現在的稅法所鼓勵的

Like we mentioned before, there are economists who argue that the progressive income tax

正如同前面講的，有些經濟學者認為美國的累進所得稅制

in the U.S. offsets some of our other, more regressive taxes.

抵消了其他累退稅目

They say a flat tax would shift the total tax burden away from the wealthy to the lower

他們說，單一稅把繳稅的負擔從富人階層轉移到了中下階層

and middle classes, actually making our broader tax policy regressive.

和中產階級，實際上是讓稅制變成累退

All of this is complicated. Even if it sounds simple.

這一切是複雜的，儘管它聽起來很簡單

Before you buy into anyone's plan to reform the tax code, take the time to really read

在你買單任何人改革稅制的計劃前，花點時間仔細研究

into what it might mean to the economy.

它會怎麼樣的影響經濟

And make sure you're comfortable with all the implications.

並確保你能接受它背後所有的意涵

Speaking of implications of tax policy: They can be incredibly serious. And fascinating.

說到稅制背後的意涵：它們可能出人意料的沉重。或是迷人

A poor tax choice by a government can and has resulted in rebellion. Let's go to the Thought Bubble.

一個政府在稅制上的不良決策可以，也曾經，導致暴動。來看思想泡泡

One tax rebellion you've probably heard of is the American Revolution.

你大概聽過這個收稅導致的反抗：美國獨立戰爭

After the Seven Years War ended in 1763, Great Britain had a huge debt to pay off.

1763年七年戰爭結束後，大英帝國有龐大的債務要還

It needed to raise revenue from somewhere, and looked toward the colonists in America.

它必須從某些地方增加收入，而看中了美洲的殖民者

In 1764, the British Parliament started taxing molasses sales.

1764年，英國議會開始向糖蜜的銷售徵稅

In 1765, they enacted the Stamp Act, which added taxes to paper and legal documents.

1765年，他們啟動了印花稅法案，在紙張和法律文件上加了稅金

Colonists grew more and more frustrated with British officials, both with tax policies and other interventions.

殖民者對英國政府越來越失望，包含收稅政策和其他的介入

Anyway, you know how it goes. "No taxation without representation." Boston Tea Party. A big war.

總之，你知道後來的情況。「無代表，不納稅」。波士頓茶黨。大戰

The French get involved. And we end up with a free America. With taxes AND representation.

法國也出面干涉。最後有了自由的美國。有納稅，也有民意代表

Except in Washington, DC!

不過是在華盛頓特區的民意代表

More recently, in India, there was another super interesting tax rebellion – called the Salt March.

更接近現代的，在印度，有另一個非常有趣的稅收反叛 -- 稱為「食鹽長征」

In 1930 India, the British were in charge, and they had laws in place at the time that

1930年的印度由英國統治，而當時有法律

outlawed Indians from collecting or selling salt.

禁止印度人製作或販售食鹽

Instead they had to buy it from a British monopoly, which collected an 8.2% salt tax.

他們必須向壟斷買賣的英國購買，因此繳交8.2%的鹽稅

Mohandas Gandhi decided to defy the Salt Act – by walking 240 miles to the coast of the

聖雄甘地決定反抗食鹽法案 -- 方法是步行240英哩至阿拉伯海岸

Arabian sea – to gather tax-free salt.

以蒐集免稅的鹽巴

Along his route, more and more Indians joined him in the peaceful civil disobedience.

一路上，越來越多印度人加入了他和平的公民不服從

He got to the beach, picked up a piece of salt, and broke the law.

他走到了岸邊，撿起一塊鹽巴，打破了法律

Thousands of others followed his lead – making and selling non-British salt – in a non-violent resistance.

數千人跟隨了他 -- 製造並且販售非英國政府提供的食鹽 -- 進行了非暴力的反抗

The Salt March was extensively covered in newsreels and newspapers, and it brought international

食鹽長征被媒體大幅的報導，讓國際關注

attention to the largely non-violent Indian struggle for Independence.

印度非暴力的爭取獨立

All that because of taxes. Thanks Thought Bubble.

一切起自於稅制。謝謝思想泡泡

Of course, there are other ways to get around paying taxes you don't want to pay – other

當然，還有很多方法可以避免繳交你不想交的稅 --

than fighting or starting a mass-civil disobedience movement.

除了戰爭或發動大規模的公民不服從運動

Based on historical documents, we know people have been running away from paying taxes for years.

根據歷史資料，人們逃稅已經逃了好幾年

Some literally picking up and leaving their homes.

有些人真的收拾離家

Other people have discovered career paths that get them out of tax bills.

有些找出了某些職業來逃稅

Historians think that some European men became monks during the Middle Ages to avoid being taxed.

歷史學家認為，中古世紀時的歐洲人透過成為僧侶來避稅

There's proof that some Chinese men joined Buddhist monasteries to get out of paying taxes.

也有證據顯示中國人加入佛寺以避免繳稅

There is plenty of room for disagreement over how big government should be –

一個政府究竟該是多大有很大的討論空間 --

and what it should and shouldn't be doing.

政府哪些該做，哪些不該做

All those discussions matter to you as a taxpayer, and as someone who benefits from taxation and government services.

做為一個納稅人，也做為一個享受政府用稅金提供的服務的人，那些討論對你很重要

But, as we've said time and time again – there are some services the market just won't provide.

但，我們也說過不少次 -- 有些服務是市場所不會提供的

Some protections it won't guarantee. No one likes paying taxes. But we do like what they do for us.

市場也不保證提供某些保護。沒有人喜歡繳稅。但我們確實喜歡稅金換來的服務

Thanks for watching, we'll see you next week.

謝謝收看，我們下週見

Thanks for watching Crash Course Economics.

感謝你收看經濟速成班

It's made with the help of all these nice people who also think salt taxes are incredibly regressive.

它是在這群人的協助下製做出來的，他們同樣認為食鹽稅很累退

You can help keep Crash Course free for everyone forever by supporting the show at Patreon.

在 Patreon 上支持我們的節目，你就可以幫助速成班系列繼續免費提供給所有人

Patreon is a voluntary subscription service where you help make the show with your monthly

Patreon 是個自願性的訂閱服務，你可以用每個月非稅收抵扣的捐助

non-tax-deductable contribution.

來幫助這個節目

And get rewards! Thanks for watching. And don't forget: the next tax bracket's not that scary.

並且得到回饋！感謝收看。也別忘記：下一個所得稅率等級沒那麼可怕