公共經(jīng)濟(jì)學(xué)稅收的代價

1、1第八章應(yīng)用：稅收的代價Application:The Costs of Taxation2稅收的代價The Costs of Taxation稅收如何影響市場參與者的福利？How do taxes affect the economic well-being of market participants?3稅收的代價The Costs of Taxation向買者征稅和向賣者征稅是無關(guān)的。當(dāng)征稅時，買者支付的價格上升，而賣者得到的價格下降。It does not matter whether a tax on a good is levied on buyers or sellers of

2、the goodthe price paid by buyers rises, and the price received by sellers falls.4稅收的影響The Effects of a Tax.Price0Quantity無稅收時的數(shù)量Quantity without taxSupplyDemand沒有稅收時的價格Price without tax買者支付的價格Price buyers pay有稅收時的數(shù)量Quantity with tax稅收規(guī)模Size of tax賣者得到的價格Price sellers receive5稅收的影響The Effects of a Ta

3、x稅收在買者支付的價格和賣者得到的價格之間加入一個楔子A tax places a wedge between the price buyers pay and the price sellers receive. 由于這個楔子，賣出的數(shù)量低于如果沒有稅收時的數(shù)量Because of this tax wedge, the quantity sold falls below the level that would be sold without a tax.市場規(guī)模因此而縮小The size of the market for that good shrinks.6稅收收入Tax Reven

4、ueT = 稅收規(guī)模the size of the taxQ = 銷售量the quantity of the good soldTQ = 政府稅收收入the governments tax revenue7稅收收入Tax Revenue.Price0QuantityQuantity without taxSupplyDemandPrice sellers receiveQuantity with tax稅收規(guī)模Size of tax (T)銷售數(shù)量Quantity sold (Q)稅收收入Tax Revenue (T x Q)Price buyers pay8稅收如何影響福利How a Ta

5、x Affects Welfare.Quantity0PriceDemandSupplyQ1ABCFDEQ2稅收減少消費(fèi)者剩余(B+C) 和生產(chǎn)者剩余(D+E) Tax reduces consumer surplus by (B+C) and producer surplus by (D+E)稅收收入Tax revenue = (B+D)無謂損失Deadweight Loss = (C+E)Price buyerspay=PB P1Price without tax= PSPrice sellers receive=9稅收導(dǎo)致的福利變化Changes in Welfare from a Ta

6、x沒有稅收時Without Tax有稅收時With Tax變化Change消費(fèi)者剩余Consumer SurplusA + B + CA- (B + C)生產(chǎn)者剩余Producer SurplusD + E + FF- (D + E)稅收收入Tax RevenuenoneB + D+ (B + D)總剩余Total SurplusA + B + C + D + E + FA + B + D + F- (C + E )面積C+E 衡量了總剩余的減少，它是稅收的無謂損失The area C+E shows the fall in total surplus and is the deadweigh

7、t loss of the tax.10稅收如何影響福利How a Tax Affects Welfare總福利的變化包括：The change in total welfare includes:消費(fèi)者剩余的變化The change in consumer surplus生產(chǎn)者剩余的變化The change in producer surplus稅收收入的變化The change in tax revenue.買者和賣者的損失超過政府的稅收收入The losses to buyers and sellers exceed the revenue raised by the governmen

8、t.這種總剩余的下降被稱為無謂損失，這是效率的損失This fall in total surplus is called the deadweight loss.這被稱為稅收扭曲This is called tax distortion11無謂損失和貿(mào)易的好處Deadweight Losses and the Gains from Trade稅收引起的無謂損失是因?yàn)樗官I者和賣者不能實(shí)現(xiàn)某些貿(mào)易的好處Taxes cause deadweight losses because they prevent buyers and sellers from realizing some of the

9、gains from trade.12無謂損失The Deadweight Loss. Quantity0Price DemandSupplyQ1PB沒有稅收時的價格Price = P1without tax PSQ2稅收規(guī)模Size of tax損失的貿(mào)易好處Lost gains from trade賣者的成本Cost to sellers買者的價值Value to buyers由于稅收引起的數(shù)量減少Reduction in quantity due to the tax13無謂損失的決定因素Determinants of Deadweight Loss什么因素決定稅收的無謂損失是大還是??？

10、What determines whether the deadweight loss from a tax is large or small?無謂損失的量取決于供給量和需求量對價格變動的反應(yīng)程度The magnitude of the deadweight loss depends on how much the quantity supplied and quantity demanded respond to changes in the price. 它又取決于供給和需求的價格彈性That, in turn, depends on the price elasticities of

11、supply and demand.14稅收扭曲和彈性Tax Distortions and ElasticitiesQuantityPriceDemandSupply0當(dāng)供給比較缺乏彈性時,稅收的無謂損失小When supply isrelatively inelastic,the deadweight loss of a tax is small.(a) 缺乏彈性的供給Inelastic Supply稅收規(guī)模Size of tax15稅收扭曲和彈性Tax Distortions and ElasticitiesQuantityPriceDemandSupply0稅收規(guī)模Size of ta

12、x當(dāng)供給比較富有彈性時,稅收的無謂損失大When supply isrelatively elastic,the deadweight loss of a tax is large.(b) 富有彈性的供給Elastic Supply16稅收扭曲和彈性Tax Distortions and ElasticitiesQuantityPriceDemandSupply0當(dāng)需求比較缺乏彈性時,稅收的無謂損失小When demand isrelatively inelastic,the deadweight loss of a tax is small.(c)缺乏彈性的需求Inelastic Deman

13、d稅收規(guī)模Size of tax17稅收扭曲和彈性Tax Distortions and ElasticitiesQuantityPriceDemandSupply0Size of tax當(dāng)需求比較富有彈性時,稅收的無謂損失大When demand isrelatively elastic,the deadweight loss of a tax is large.(d)富有彈性的需求Elastic Demand18無謂損失的決定因素Determinants of Deadweight Loss需求和供給的彈性越大:The greater the elasticities of demand

14、and supply: 均衡數(shù)量的的減少就越大the larger will be the decline in equilibrium quantity and,稅收的無謂損失就越大 the greater the deadweight loss of a tax.19無謂損失的爭論The Deadweight Loss Debate一些經(jīng)濟(jì)學(xué)家認(rèn)為勞動稅是嚴(yán)重扭曲的，因?yàn)樗麄兿嘈艅趧庸┙o較為富有彈性Some economists argue that labor taxes are highly distorting and believe that labor supply is mor

15、e elastic.20無謂損失的爭論The Deadweight Loss Debate工人對激勵反應(yīng)較大的例子：Some examples of workers who may respond more to incentives:工人可以調(diào)整他們工作的時間Workers who can adjust the number of hours they work家庭有第二個賺錢的人Families with second earners老年人可以選擇何時退休Elderly who can choose when to retire考慮從事地下經(jīng)濟(jì)Workers in the undergro

16、und economy21無謂損失和稅收收入隨稅收變動而變動Deadweight Loss and Tax Revenue as Taxes Vary無謂損失和稅收收入都隨稅率增加而增加，稅收無謂損失的增加要快于稅收規(guī)模With each increase in the tax rate, the deadweight loss of the tax rises even more rapidly than the size of the tax.22無謂損失和稅收收入Deadweight Loss and Tax Revenue.PBQuantityQ20PriceQ1DemandSuppl

17、y稅收收入Tax revenuePS無謂損失Deadweightloss小額稅Small Tax23DemandSupply稅收收入TaxrevenuePBQuantityQ20PriceQ1PS無謂損失Deadweightloss無謂損失和稅收收入Deadweight Loss and Tax Revenue.(b) 中額稅Medium Tax24Tax revenuePBQuantityQ20PriceQ1DemandSupplyPS無謂損失Deadweightloss無謂損失和稅收收入Deadweight Loss and Tax Revenue.(c) 大額稅Large Tax25無謂

18、損失和稅收收入Deadweight Loss and Tax Revenue當(dāng)小額稅時，稅收收入小For the small tax, tax revenue is small.當(dāng)稅收規(guī)模增加時，稅收收入增加As the size of the tax rises, tax revenue grows.但是當(dāng)稅收規(guī)模繼續(xù)增加時，稅收收入減少，因?yàn)楦叨惵蕼p小市場的規(guī)模But as the size of the tax continues to rise, tax revenue falls because the higher tax reduces the size of the marke

19、t.26無謂損失和稅收收入隨稅收變動而變動Deadweight Loss and Tax Revenue Vary with the Size of the Tax.(a) 無謂損失Deadweight Loss無謂損失DeadweightLoss0稅收規(guī)模Tax Size27無謂損失和稅收收入隨稅收變動而變動Deadweight Loss and Tax Revenue Vary with the Size of the Tax.(b) 收入Revenue (Laffer 曲線the Laffer curve)稅收收入TaxRevenue0稅收規(guī)模Tax Size28無謂損失和稅收收入隨稅收

20、變動而變動Deadweight Loss and Tax Revenue Vary with the Size of the Tax隨著稅收規(guī)模提高，稅收的無謂損失迅速擴(kuò)大As the size of a tax increases, its deadweight loss quickly gets larger.與此相比，隨著稅收規(guī)模提高，稅收收入先增加，然后隨著稅收規(guī)模越來越大，市場收縮非常之大，以至于稅收收入開始減小By contrast, tax revenue first rises with the size of a tax; but then, as the tax gets

21、larger, the market shrinks so much that tax revenue starts to fall.29Laffer 曲線和供應(yīng)學(xué)派經(jīng)濟(jì)學(xué)The Laffer Curve and Supply-Side EconomicsLaffer 曲線描述了稅率和稅收收入之間的關(guān)系The Laffer curve depicts the relationship between tax rates and tax revenue.供應(yīng)學(xué)派經(jīng)濟(jì)學(xué)指的是里根和Laffer 的觀點(diǎn)，他們建議減稅會鼓勵更多的人工作，由此有潛力增加稅收Supply-side economics r

22、efers to the views of Reagan and Laffer who proposed that a tax cut would induce more people to work and thereby have the potential to increase tax revenues.30總結(jié)Summary一種物品的稅收減少了該物品買者與賣者的福利，而且，消費(fèi)者和生產(chǎn)者剩余的減少通常超過了政府籌集到的收入A tax on a good reduces the welfare of buyers and sellers of the good. And the reduction in consumer and producer surplus usually exceeds the revenues raised by the government.31總結(jié)Summ