Chapter_14 税收与收入分配.pptVIP

CHAPTER 14 TAXATION AND INCOME DISTRIBUTION Vocabulary Statutory Incidence Economic Incidence Tax Shifting Partial Equilibrium Models Tax Incidence: General Remarks Only people can bear taxes Functional distribution of income Size distribution of income Both sources and uses of income should be considered Incidence depends on how prices are determined Incidence depends on the disposition of tax revenues Balanced-budget tax incidence Differential tax incidence Lump-sum tax Absolute tax incidence Tax Progressiveness Can Be Measured in Several Ways Average tax rate versus marginal tax rate Proportional tax system Progressive tax system Regressive tax system Measuring How Progressive a Tax System is Measuring How Progressive a Tax System is – A Numerical Example Ad Valorem Taxes Taxes on Factors The Payroll Tax Capital Taxation in a Global Economy Commodity Taxation without Competition Monopoly Oligopoly Profits Taxes Economic profit Perfect competition Monopoly Measuring economic profit Tax Incidence and Capitalization PR = $R0 + $R1/(1 + r) + $R2/(1 + r)2 + … + $RT/(1 + r)T PR’ = $(R0 – u0) + $(R1 – u1)/(1 + r) + $(R2 – u2)/(1 + r)2 + … + $(RT – uT)/(1 + r) u0 + u1/(1 + r) + u2/(1 + r)2 + … + uT/(1 + r)T Capitalization General Equilibrium Models Partial equilibrium General equilibrium Tax Equivalence Relations Tax Equivalence Relations Partial factor taxes The Harberger Model Assumptions Technology Elasticity of substitution Capital intensive Labor intensive Behavior of factor suppliers Market structure Total factor supplies Consumer preferences Tax incidence framework Analysis of Various Taxes Commodity tax (tF) Income tax (t) General tax on labor (tL) Partial factor tax (tKM) Output effect Factor substitution effect Some Qualifications Differences in individuals’ tastes Immobile factors Variable factor supplies An Applied Incidence Study The Payroll Tax Monopoly 14-* McGraw-Hill/Irwin Copyright ? 2008 by The McGraw-Hill Companies, Inc. All rights reserved.