第6章供给,需求与政府政策讲述.ppt

国会能分配工薪税的负担吗？ 立法者 决定税收是来自买者的口袋还是来自卖者的口袋 不能立法规定税收的真实负担 税收归宿 由供给和需求力量决定 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 图 8 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Wage Quantity of Labor 0 Labor demand Labor supply Wage firms pay Wage without tax Wage workers receive Tax wedge 工薪税是打入工人得到的工资和企业支付的工资之间的一个楔子。比较有和没有税收时的工资，你会看到，工人和公司分摊了税收负担。这个工人和企业之间的税收负担的分配并不取决于政府是向工人征税，还是向企业征税企业税，还是在两者之间平均分配税收。 * 税收 弹性与税收归宿 供给相当富有弹性和需求相对缺乏弹性 卖者承担小的税收负担 买家承担大部分的负担 供给相对缺乏弹性和需求相对富有弹性 卖者承担大部分税收负担 买家承担了小的税收负担 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. * 图 9 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Price 0 Demand Supply Price buyers pay Price without tax Price sellers receive Tax (a) Elastic Supply, Inelastic Demand * 在（a）幅中，供给曲线是富有弹性的，需求曲线是缺乏弹性的。在这种情况下，卖者得到的价格有很少的下降，而买家的价格大幅上升。因此，买家承担了大部分的税收负担。 在（b）幅中，供给曲线是缺乏弹性的，需求曲线是富有弹性的。在这种情况下，卖者收到的价格大幅下降，而买家的价格上涨只是略有上升。因此，卖者承担大部分的税收负担。 税收 税收壁垒 税收负担更多地落在缺乏弹性的市场一放身上 需求弹性小 买者对消费某种物品没有适当的替代品 供给弹性小 卖者对生产某物品没有适当的替代品 ? 2015 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product