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.
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. I. The Number of Government Workers
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='governm ent%20units%20in%202002 http://www.census.gov/govs/cog/2002COGprelim_report.pdf#search='governm ent%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 Year Numbers 19571962196719721977198219871992199720022007 Total102,39291,23681,29978,26979,91381,83183,23786,74387,50487,90089,527 Federal government 11111111111 State governments 4850 Local governments 102,34391,18581,24878,21879,86281,78083,18686,69287,45387,84989,476 General purpose: County3,0503,0433,0493,0443,0423,0413,0423,043 3,034 3,033 Subcounty34,41535,14135,15335,50835,68435,81035,89135,96236,00135,937 36,011 Municipal17,21717,99718,04818,51718,86219,07619,20019,29619,37219,431 19,492 Township17,19817,14417,10516,99116,82216,73416,69116,66616,62916,506 16,519 Special purpose: School district50,45434,67821,78215,78115,17414,85114,72114,55613,72613,522 13,051 Special district14,42418,32321,26423,88525,96228,07829,53233,13134,68335,3563,033 Source: U.S. Census Bureau, http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/governmental_units.html 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 1. The Trend Nominal and real term Per capita Percentage of GDP 2. The Change of Its Composition – Before v.s. Now 3. By Jurisdiction 4. International Comparison 5. Taiwan’s Case
Government Expenditure in the US, 1960-2012 (Federal + State and Local Governments) Year1964197019801990200020052012 Nominal1592958471,8802,9063,9165,489 Real8141,2131,7712,6013,2753,9164,757 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 http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf
Year1964197019801990200020052012 Dollars4,2395,9147,77810,39611,59813,23115,136 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 http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf
Year1964197019801990200020052012 %24.028.430.332.429.231.035.0 In recent years, the government spending of GDP has remained roughly constant, about 35.0%.
Source: Economic Report of the President 2013, http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf http://www.gpo.gov/fdsys/pkg/ERP-2013/pdf/ERP-2013.pdf Us Federal Budget – Receipts & Expenditure (Billions)
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. The Composition of Government Spending
Composition of Federal Expenditure: 1965 v.s. 2008 Source: Rosen and Gayer, Public Finance, 9 th 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, 9 th edition Figure 1.3, page 11. Increase in, decline in highways, others relatively remain the same.
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. Government Spending by Jurisdiction
U.S. All Level Governments Expenditures (selected years) Source: Refer to Rosen and Gayer, Public Finance, 9 th edition 9 th 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: 1. 2. 3. However, most of the current receipts of the government are obtained from.
US Federal, State, and Local Government Tax Revenues by Source, 2011 FederalStateLocal Individual Income Tax47.3834.414.43 Corporate Income Tax 7.865.441.24 Social Insurance / Retirement 35.5500 Sales and Gross receipts 3.1448.3716.10 General Sales Tax 031.0311.32 Selective Sales / Excise Tax 3.1417.344.78 Property Tax 01.8674.21 Others 6.077.383.73 ( Unit: %) Source: Tax Policy Center ( http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=328 ) 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) Social insurance and individual income tax have become more important. Corporate and other taxes have become less important. Source: Tax Policy Center, http://www.taxpolicycenter.org/index.cfm ) http://www.taxpolicycenter.org/index.cfm
Composition of State and Local Taxes (1965 v.s. 2011) Individual tax becomes more important; however, property tax gets less important. Source: Source: United States Census Bureau, http://www.census.gov/govs/qtax/publications.php http://www.census.gov/govs/qtax/publications.php
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)
50 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.