PDF Notes: 2-taxation and fiscal policy (1)

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    What defines fiscal policy?

    Decisions on government spending and taxation to influence aggregate demand.

    What is a budget deficit?

    Occurs when government spending exceeds revenue.

    What is a budget surplus?

    Happens when government revenue is greater than spending.

    What is a balanced budget?

    When government spending equals revenue.

    Why do governments spend?

    To influence economic activity and promote equity.

    What are direct taxes?

    Taxes levied directly on income or wealth.

    How do indirect taxes differ from direct taxes?

    Indirect taxes are levied on spending, not directly on income.

    What is a progressive tax?

    A tax that takes a higher percentage from the rich.

    What is a regressive tax?

    A tax where the percentage paid decreases as income rises.

    What is a proportional tax?

    A tax where the percentage paid remains constant regardless of income.

    What principle of taxation ensures fairness?

    Equity, based on the ability to pay.

    What impact do high direct taxes have on effort?

    They may discourage work and investment.

    How do indirect taxes affect prices?

    They typically raise prices for consumers.

    What happens to aggregate demand when taxes are cut?

    It generally increases due to higher disposable income.

    What is tax avoidance?

    The legal act of minimizing tax payments.

    What is tax evasion?

    The illegal act of not paying taxes owed.

    How does taxation impact economic growth?

    It can reduce incentives to work and produce.

    What is the tax base?

    The source of tax revenue, including items and people taxed.

    What is the incidence of taxation?

    The distribution of the burden of an indirect tax.

    What is expansionary fiscal policy?

    Increases in spending or tax cuts to boost aggregate demand.

    What is contractionary fiscal policy?

    Cuts in spending or tax increases to reduce aggregate demand.

    How can fiscal policy help achieve low unemployment?

    By creating incentives for employment through tax cuts.