文档介绍:The Design of the Tax System Chapter 12 “In this world nothing is certain but death and taxes.” . . . Benjamin Franklin 0 20 40 60 80 100 1789 Taxes paid in Ben Franklin’s time accounted for 5 percent of the average American’s e. “In this world nothing is certain but death and taxes.” . . . Benjamin Franklin 0 20 40 60 80 100 1789 Today Today, taxes account for up to a third of the average American’s e. Government Revenue as a Percentage of GDP Central Government Tax Revenue as a Percent of GDP The Federal Government The . federal government collects about two-thirds of the taxes in our economy. The Federal Government The largest source of revenue for the federal government is the individual e