08applications_taxation.pptVIP

8 Application: The Costs of Taxation Application: The Costs of Taxation Welfare economics is the study of how the allocation of resources affects economic well-being. Buyers and sellers receive benefits from taking part in the market. The equilibrium in a market maximizes the total welfare of buyers and sellers. Figure 1 The Effects of a Tax How a Tax Affects Market Participants 税收在买者支付的价格和卖者得到的价格之间打入了一个楔子。 A tax places a wedge between the price buyers pay and the price sellers receive. 由于这种税收楔子，销售量低于没有税收时应该达到的水平。 Because of this tax wedge, the quantity sold falls below the level that would be sold without a tax. 对一种物品征税使这种物品的市场规模收缩。 The size of the market for that good shrinks. 我们到底交了多少税 ？ 个人所得税在全部税收中只占一个很小的比例。2004年，全年的个人所得税是1737亿元，而税收总收入是24165亿元。个人所得税只占税收总收入的7.2%。那么其余92.8%的税是谁在交呢？ 个税以外的93%的那部分都是什么税呢？按照征收的比例高低排列，最主要的是增值税，占36.7%；其次是企业所得税，占20.0%；再次是营业税，占14.7%；最后是进口品的消费税和增值税，占14.3%.这四项税占了全部税收的85.7%.其他税7%。总共就是92.7%. 事实上任何一样消费，不管是在超级市场买东西，还是用电交电费，打电话交话费，里面统统都有税收。 一袋价格为2元的盐，包含大约0．29元的增值税和0．03元的城建税；你去餐馆吃饭，最后结账时不论多少，餐费的5．5％是营业税及城建税；如果花100块钱买一瓶护肤品，其中除了14.53元的增值税外，还包含25.64元的消费税和4．02元的城建税。 问题及启示 一个地方政府增加税收的最好办法是增加就业，帮助百姓赚钱：每个人在创造劳动收入的同时，也在为国家创造税收。 穷人税负比富人高。我国的所得税只占7%，而和消费有关的其他税种占了大头。这样的税制设计，有利于富人少纳税，变成了累退税，是非常不合理的。 从本质上看，政府和大众之间是一种买卖关系——大众用税款，去购买政府的服务。组建政府时，要让众多的个人或团体参与竞争，而纳税人具有挑选政府的权利。竞选者不仅要承诺能提供什么样的产品和服务，而且要标明这些产品的价格，即税收计划。 税收的无谓损失THE DEADWEIGHT LOSS OF TAXATION 税收如何影响市场参与者的经济福利? How do taxes affect the economic well-being of market participants? THE DEADWEIGHT LOSS OF TAXATION 一种物品的税收是向买者征收还是向卖者征收是不重要的…，结果都是买者支付的价格上升，而卖者得到的价格下降。 It does not matter whether a tax on a good is levied on buyers or sellers of the good . . . the price paid by buyers rises, and the price received by sellers falls. How a Tax Affects Market Participants 税收收入Tax Revenue T = the size of the tax Q = the quantity of the good sold T ? Q = the government’s tax revenue Figure 2 Tax Revenue Figure 3 How a Tax Effects Welfare How a Tax Affects Market Participants 福利的变化Changes in Welfare