经济学基础02.ppt

……不过，这样温和的税收能否获得预期的成功，为政府带来额外的收入，完全取决于奢侈品的需求弹性。如果奢侈品需求的价格弹性很高，那么奢侈品税只能导致奢侈品的价格轻微上升，却带来奢侈品需求的大幅度下降。这就是说购买奢侈品的人将会大幅度减少，政府实际上没有多少征税机会，国库收入也就不会增加。 到了次年，也就是1991年初，由于有钱人为了逃避税收转而前往邻国巴哈马等地购买游艇，导致美国东海岸度假胜地南佛罗里达地区的游艇销量迅速下降90％，令人吃惊。包括德国“奔驰”和日本“凌志”在内的高级轿车的销量也出现急剧下降的趋势。加上1991年开始出现的经济衰退，导致有钱人的投资收入下降，对于奢侈品的销售无异于雪上加霜，需求曲线向左移动，总体销量继续下跌。 奢侈品需求的高弹性颇有些出人意料，而且为经济带来两个不利影响：一是与政府的愿望背道而驰，原本预期由有钱人承担的税务负担最后落在有关产品的生产者和销售者身上。二是这一新税项带来的收入远远小于预期的数额。美国国会预算办公室曾经估计这一税项可以在未来5年内为国库带来大约每年3亿美元。然而就在第一年，即1991年，有钱人总共才为购置奢侈品上交了3000万美元的税金，只有预期平均值的1/10。 案例研究：谁支付奢侈品税 游艇市场 P Q D S 税收 买者承担的税负 卖者承担的税负 PB PS 需求是富有弹性的 在短期内，供给缺乏弹性 因此，游艇工厂承担了大部分的税收 讨 论 《牛奶倒入下水道》 观看视频，结合供求理论和弹性理论分析为什么将牛奶倒入下水道？ 有没有不让牛奶倒入下水道的办法？ * Here’s a handy “rule of thumb” to help students remember whether the curve shifts: If the variable causing demand to change is measured on one of the axes, you move along the curve. If the variable that’s causing demand to change is NOT measured on either axis, then the curve shifts. This rule of thumb works with all curves in economics that involve an X-Y relationship. (I.e., it works for the supply curve, the marginal cost curve, the IS and LM curves, among many others, but it does not apply to curves drawn on time series graphs.) In each case, there are only three possible answers: - The curve shifts to the right - The curve shifts to the left - The curve does not shift (though there may be a movement along the curve) Point out to your students that there are no numbers or units on either axis, and we are using “P1” and “Q1” to represent the initial price and quantity, rather than specific numerical values. Tell them that this is common, because in much economic analysis, the goal is only to see the direction of changes, not specific amounts. (Besides, if we put numbers on this graph, they’d just have been made up, so why bother?) Also point out the following: The price of music downloads is the same, but the quantity demanded is now higher. In fact, this is the nature of a shift in a curv