曼昆课件经济学原理princ-ch08-应用 赋税的代价.ppt

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 * * If you wish, you may delete this slide and give the information verbally as you cover the following slide. * If you wish, you may delete this slide and give the information verbally at the beginning of the next slide. In chapter 7, students learned how to compute the area of triangles representing CS, PS, and total surplus. This skill is required to do this exercise. Most students will need a calculator to do part B. Your students need not draw the graph in order to do these calculations. However, if your students are using the gutted student handouts we provide to accompany the Premium PowerPoint presentations, they will have parts of the graph on their handouts. Ask your students to shade the areas corresponding to CS, PS, tax revenue and DWL directly on the printed graphs. To compute DWL, simply subtract total surplus with the tax ($18750) from total surplus without the tax ($20,000, which was computed on the preceding slide). Equivalently, compute the area of the blue shaded triangle: ? x (100-75) x ($250 – $150) = $1250. * When there’s no tax, the market equilibrium quantity maximizes total surplus. The tax causes the price sellers receive to fall, so sellers will supply a smaller quantity, and the new equilibrium quantity falls below the one that maximizes total surplus – hence the DWL. When supply is inelastic, sellers do not reduce Q much below the surplus-maximizing quantity, so DWL is small. * In this graph, the demand curve, equilibrium price, and size of