第八章应用税收的代价解析.ppt

应用：赋税的代价 * Q2 Q1 无谓损失与税收规模 P Q D S 使无谓损失的增加超过一倍 双倍征税 2T T 最初，每单位物品征税T 最初的无谓损失 新的无谓损失 应用：赋税的代价 * Q3 无谓损失与税收规模 P Q D S Q1 3T T 使无谓损失超过原来的三倍 三倍征税 最初，每单位物品征税T 最初的无谓损失 新的无谓损失 应用：赋税的代价 * 无谓损失与税收规模 无谓损失 税收规模 总结： 税收规模增加时，无谓损失增加的更快 含义： 当税率低时，提高或降低税率既不会带来太大的损失，也不会带来太多的好处 当税率高时，提高税率的损失非常大，而降低税率的好处也非常明显 应用：赋税的代价 * Q2 税收收入与税收规模 P Q D S Q1 PB PS PB PS 2T T 税收小时，增税使税收收入增加 0 应用：赋税的代价 * Q3 税收收入与税收规模 P Q D S Q2 PB PS PB PS 3T 2T 税收大时，增税使税收收入减少 0 应用：赋税的代价 * 拉弗曲线：揭示了税收规模与税收收入之间的关系 税收收入与税收规模 税收规模 税收收入 拉弗曲线 0 内容提要 一种物品的税收使该物品买者与卖者的福利减少了，而且，消费者剩余和生产者剩余的减少常常超过了政府筹集到的收入。 总剩余---消费者剩余，生产者剩余和税收收入之和---的减少被称为税收的无谓损失 税收带来无谓损失是因为它使买者少消费，使卖者少生产，而且这种行为变动使市场规模缩小到使总剩余最大化的水平之下 * 内容提要 由于需求价格弹性和供给价格弹性衡量买者与卖者对价格变动的反应程度，因此，弹性越大意味着无谓损失越大 税收规模的增大可能使税收的无谓损失增加的更多 税收收入起初随着税收规模的扩大而增加，但如果税收规模达到足够大时，税收收入就会开始下降 * This chapter builds very closely on material from the previous three chapters: it uses the tools of welfare economics (from Chapter 7) to analyze the effects of a tax (introduced in Chapter 6). It explores the relationship between the price elasticities of demand and supply (Chapter 5) with the deadweight loss of the tax. Covering this chapter immediately after the previous three will reinforce the concepts students learned in those chapters. The material in chapter 8 is important. The government must raise revenue to pay for the police, the court system, interstate highways, national defense, public education, and so forth. The government must choose which goods to tax and how much to tax each one. Effective tax policy generates the needed revenue while striving for (the sometimes conflicting goals of) efficiency and equity. This is not one of the longer chapters; most instructors cover it in 1.5 or 2 hours of class time. But if you’re pressed for time and looking for things to cut, you might consider cutting some of these (my personal suggestions, not the official recommendations of Greg Mankiw or South-Western/Cengage): Revenue and the size of the tax, the Laffer Curve DWL and the s