Chap-08稅收的成本課件

Application:

TheCostsofTaxation

應(yīng)用:稅收的成本Chapter8Application:TheCostsofTaxation

Welfareeconomics

isthestudyofhowtheallocationof

resourcesaffectseconomicwell-being.Buyersandsellersreceivebenefitsfromtakingpartinthemarket.Theequilibriuminamarketmaximizesthetotalwelfareofbuyersandsellers.應(yīng)用:收稅的成本

福利經(jīng)濟(jì)學(xué)——研究資源配置如何影響經(jīng)濟(jì)福利。買(mǎi)者和賣(mài)者可以從參與市場(chǎng)活動(dòng)中獲得利益。市場(chǎng)均衡可以使買(mǎi)者和賣(mài)者的總利益最大化。THEDEADWEIGHTLOSSOFTAXATIONItdoesnotmatterwhetherataxonagoodisleviedonbuyersorsellersofthegood…thepricepaidbybuyersrises,andthepricereceivedbysellersfalls.TheEffectsofaTax...Price0QuantityQuantitywithouttaxSupplyDemandPricewithouttaxPricebuyerspayQuantitywithtaxSizeoftaxPricesellersreceive稅收效應(yīng)價(jià)格0數(shù)量稅前的需求量供給需求沒(méi)有稅收時(shí)的價(jià)格買(mǎi)者支付的價(jià)格稅后的需求量稅收規(guī)模賣(mài)者得到的價(jià)格稅收如何影響市場(chǎng)參與者稅收在買(mǎi)者支付的價(jià)格和賣(mài)者得到的價(jià)格之間打入了一個(gè)楔子。

由于這種稅收楔子，銷(xiāo)售量低于沒(méi)有稅收時(shí)應(yīng)該達(dá)到的水平。對(duì)一種物品征稅使這種物品的市場(chǎng)規(guī)模收縮。TaxRevenue稅收收入T=thesizeofthetaxT=稅收規(guī)模Q=thequantityofthegoodsold

Q=物品銷(xiāo)售量TQ=thegovernment’staxrevenueTXQ=政府的總稅收收入稅收收入...價(jià)格0數(shù)量稅前數(shù)量供給需求賣(mài)者得到的價(jià)格稅后數(shù)量稅收規(guī)模(T)銷(xiāo)售量(Q)稅收收入(TxQ)買(mǎi)者支付的價(jià)格HowaTaxAffectsWelfare...Quantity0PriceDemandSupplyQ1ABCFDEQ2Taxreducesconsumersurplusby(B+C)andproducersurplusby(D+E)Taxrevenue=(B+D)DeadweightLoss=(C+E)Pricebuyerspay=PB

P1Pricewithouttax=

PSPricesellersreceive=HowaTaxAffectsMarketParticipants

稅收如何影響市場(chǎng)參與者ChangesinWelfare

福利的變化Adeadweightloss

isthefallintotalsurplusthatresultsfromamarketdistortion,suchasatax.

無(wú)謂損失——市場(chǎng)扭曲（比如收稅）引起的總剩余減少。HowaTaxAffectsWelfareWithoutTaxWithTaxChangeConsumerSurplusA+B+CA-(B+C)ProducerSurplusD+E+FF-(D+E)TaxRevenuenoneB+D+(B+D)TotalSurplusA+B+C+D+E+FA+B+D+F-(C+E)TheareaC+Eshowsthefallintotalsurplusandisthe

deadweightloss

ofthetax.HowaTaxAffectsWelfareThechangeintotalwelfareincludes:Thechangeinconsumersurplus,Thechangeinproducersurplus,Thechangeintaxrevenue.Thelossestobuyersandsellersexceedtherevenueraisedbythegovernment.Thisfallintotalsurplusiscalledthedeadweightloss.稅收如何影響福利總福利的變動(dòng)包括：消費(fèi)者剩余的變動(dòng),生產(chǎn)者剩余的變動(dòng),稅收收入的變動(dòng)。買(mǎi)者和賣(mài)者由稅收受到的損失大于政府籌集到的收入。無(wú)謂損失——稅收引起的總剩余減少。DeadweightLossesandtheGainsfromTrade

無(wú)謂損失與貿(mào)易的好處Taxescausedeadweightlossesbecausetheypreventbuyersandsellersfromrealizingsomeofthegainsfromtrade.稅收引起無(wú)謂損失是因?yàn)樗官I(mǎi)者與賣(mài)者不能實(shí)現(xiàn)某些貿(mào)易的好處。TheDeadweightLoss...

Quantity0Price

DemandSupplyQ1PBPrice=P1withouttax

PSQ2SizeoftaxLostgainsfromtradeCosttosellersValuetobuyersReductioninquantityduetothetaxDeterminantsofDeadweightLossWhatdetermineswhetherthedeadweightlossfromataxislargeorsmall?Themagnitudeofthedeadweightlossdependsonhowmuchthequantitysuppliedandquantitydemandedrespondtochangesintheprice.That,inturn,dependsonthepriceelasticitiesofsupplyanddemand.無(wú)謂損失的決定因素什么因素決定稅收的無(wú)謂損失是大還是?。繜o(wú)謂損失的大小決定于供給量和需求量對(duì)價(jià)格變動(dòng)的反應(yīng)程度。

也就是說(shuō)，決定于供給和需求的價(jià)格彈性。TaxDistortionsandElasticities...

稅收扭曲與彈性…Quantity數(shù)量PriceDemand需求Supply供給0Whensupplyisrelativelyinelastic,thedeadweightlossofataxissmall.當(dāng)供給比較缺乏彈性時(shí)，稅收的無(wú)謂損失小。InelasticSupply缺乏彈性的供給Sizeoftax稅收規(guī)模TaxDistortionsandElasticities...

稅收扭曲與彈性…Quantity數(shù)量Price價(jià)格Demand需求Supply供給0Sizeoftax稅收規(guī)模Whensupplyisrelativelyelastic,thedeadweightlossofataxislarge.當(dāng)供給比較富有彈性時(shí)，稅收無(wú)謂損失大。(b)ElasticSupply富有彈性的供給TaxDistortionsandElasticities...

稅收扭曲與彈性…Quantity數(shù)量Price價(jià)格Demand需求Supply供給0Sizeoftax稅收規(guī)模Whendemandisrelativelyelastic,thedeadweightlossofataxislarge.當(dāng)需求比較富有彈性時(shí)，稅收的無(wú)謂損失大。(d)ElasticDemand富有彈性的需求DeterminantsofDeadweightLoss

無(wú)謂損失的決定因素Thegreatertheelasticitiesofdemandandsupply:供給和需求的彈性越大：thelargerwillbethedeclineinequilibriumquantityand,

均衡數(shù)量下降的越多，thegreaterthedeadweightlossofatax.

稅收的無(wú)謂損失也就越大。TheDeadweightLossDebate

無(wú)謂損失的爭(zhēng)論Someeconomistsarguethatlabortaxesarehighlydistortingandbelievethatlaborsupplyismoreelastic.一些經(jīng)濟(jì)學(xué)家認(rèn)為勞動(dòng)稅引起嚴(yán)重扭曲，他們相信勞動(dòng)供給是較為富有彈性的。TheDeadweightLossDebateSomeexamplesofworkerswhomayrespondmoretoincentives:WorkerswhocanadjustthenumberofhourstheyworkFamilieswithsecondearnersElderlywhocanchoosewhentoretireWorkersintheundergroundeconomy(i.e.thoseengaginginillegalactivity)無(wú)謂損失的爭(zhēng)論一些對(duì)激勵(lì)反應(yīng)較大的工人:許多可以調(diào)整工作時(shí)間長(zhǎng)短的工人一些有第二個(gè)賺錢(qián)人的家庭許多老年人可以選擇什么時(shí)候退休從事地下經(jīng)濟(jì)活動(dòng)的工人(如從事非法活動(dòng)的人)DeadweightLossandTaxRevenueasTaxesVary

無(wú)謂損失和稅收收入隨稅收變動(dòng)而變動(dòng)Witheachincreaseinthetaxrate,thedeadweightlossofthetaxrisesevenmorerapidlythanthesizeofthetax.隨著每一次稅率增加，稅收無(wú)謂損失的增加要快于稅收規(guī)模。DeadweightLossandTaxRevenue...

無(wú)謂損失與稅收收入…PBQuantity數(shù)量Q20Price價(jià)格Q1Demand需求Supply供給Taxrevenue稅收收入PSDeadweightLoss無(wú)謂損失(a)SmallTax小額稅Demand需求Supply供給TaxRevenue稅收收入PBQuantity數(shù)量Q20Price價(jià)格Q1PSDeadweightLoss無(wú)謂損失DeadweightLossandTaxRevenue...

無(wú)謂損失與稅收收入…(b)MediumTax中額稅TaxrevenuePBQuantity數(shù)量Q20Price價(jià)格Q1Demand需求Supply供給PSDeadweightlossDeadweightLossandTaxRevenue...

無(wú)謂損失與稅收收入…(c)LargeTax大額稅稅收收入DeadweightLossandTaxRevenueForthesmalltax,taxrevenueissmall.Asthesizeofthetaxrises,taxrevenuegrows.Butasthesizeofthetaxcontinuestorise,taxrevenuefallsbecausethehighertaxreducesthesizeofthemarket.無(wú)謂損失與稅收收入收小額稅時(shí)，稅收收入少。隨著稅收規(guī)模增加，稅收收入增加。但隨著稅收規(guī)模繼續(xù)增加，稅收收入反而減少，這是因?yàn)檩^高的稅收規(guī)模減少了更多的市場(chǎng)規(guī)模。DeadweightLossandTaxRevenueasTaxesVary

無(wú)謂損失和稅收收入隨著稅收規(guī)模而變動(dòng)DeadweightLoss

無(wú)謂損失DeadweightLoss無(wú)謂損失0TaxSize稅收規(guī)模DeadweightLossandTaxRevenueasTaxesVary

無(wú)謂損失和稅收收入隨著稅收規(guī)模而變動(dòng)(b)Revenue(theLaffercurve)稅收收入（拉伐曲線(xiàn)）TaxRevenue稅收收入0TaxSize稅收規(guī)模DeadweightLossandTaxRevenue

asTaxesVaryAsthesizeofataxincreases,itsdeadweightlossquicklygetslarger.Bycontrast,taxrevenuefirstriseswiththesizeofatax;butthen,asthetaxgetslarger,themarketshrinkssomuchthattaxrevenuestartstofall.無(wú)謂損失和稅收收入隨稅收規(guī)模而變動(dòng)隨著稅收規(guī)模提高，無(wú)謂損失迅速增大。相反，隨著稅收規(guī)模提高，稅收收入先是增加，然后隨著稅收規(guī)模越來(lái)越大，市場(chǎng)規(guī)模收縮非常之大，以至于收入開(kāi)始減少。TheLafferCurveand

Supply-SideEconomicsThe

Laffercurve

depictstherelationshipbetweentaxratesandtaxrevenue.Supply-sideeconomics

referstotheviewsofReaganandLafferwhoproposedthatataxcutwouldinducemorepeopletoworkandtherebyhavethepotentialtoincreasetaxrevenues.拉伐曲線(xiàn)與供給學(xué)派經(jīng)濟(jì)學(xué)拉伐曲線(xiàn)

說(shuō)明稅率和稅收之間的關(guān)系。供給學(xué)派經(jīng)濟(jì)學(xué)

是指里根和拉伐的觀點(diǎn)，他們認(rèn)為減稅能激勵(lì)更多的人工作，或許甚至可能增加稅收。Summary小結(jié)Ataxonagoodreducesthewelfareofbuyersandsellersofthegood.Andthereductioninconsumerandproducersurplususuallyexceedstherevenuesraisedbythegovernment.

向一種物品征稅減少了該物品買(mǎi)者與賣(mài)者的福利，而且消費(fèi)者和生產(chǎn)者剩余的減少通常超過(guò)了政府籌集到的收入。Summ