《财政学教学资料》Taxation and Efficiency（2003版）.pptVIP

Company Name LOGO LOGO  Taxation and Efficiency Chapter 15 Company Name Contents 1. Questions and answers 2. Excess burden measurement with demand curves 3. Differential taxation of inputs Company Name Taxation and Efficiency 1.Excess burden(welfare cost , deadweight loss)—Because a tax distorts economic decisions , it creates an excess burden—a loss of welfare above and beyond the tax revenues collected. Two commodities (Barley and corn) Fixed income Pb and Pc are prices of goods No distortions such as externalities, imperfect competition, public goods, etc. Figure 15.1 shows the bu