有效率且公平地征税(40页).pptVIP

Chapter 16  有效率且公平地征税 最适商品税 目标函数：税收的超额负担最小 政府可以通过一次性付总税，避免超额负担 但很多情况下一次性付总税 lump sum taxes 不可行，例如下面的例子 Three commodities: Good X, Y, and leisure Prices PX, PY, and w. 最适商品税 Time endowment is fixed at: 最适商品税: If all commodities can be taxed, imposing equal ad-valorem tax rates yields: 最适商品税: 对闲暇征税不可行，可以对商品X或Y征税 最适商品税的目标是，选择对商品X或Y征税, 使筹措必要税收收入的超额负担尽可能小 最适商品税:拉姆齐法则（Ramsey Rule） 边际超额负担 The additional inefficiency from incrementally raising a tax by a small amount Figure 14.1 shows the initial excess burden as a triangle (abc) and the marginal excess burden as a trapezoid (fbae) Figure 14.1 最适商品税:拉姆齐法则（Ramsey Rule） The marginal excess burden of taxing good X is approximately: ΔX. The marginal tax revenue raised is approximately: X1. Therefore the marginal excess burden per dollar of tax revenue is: 最适商品税:拉姆齐法则（Ramsey Rule） Similar reasoning is used for good Y. Optimization therefore leads to: 最适商品税:拉姆齐法则（Ramsey Rule） Recall the formula for excess burden for good X: 最适商品税:拉姆齐法则（Ramsey Rule） Setting up the LaGrangian: 最适商品税:拉姆齐法则（Ramsey Rule） Solving leads to a relationship between tax rates and elasticities: 公平考虑 Is it “fair” to tax inelastic goods like food and medicine? Clearly, it is not. 纵向公平：在支付能力不同的人之间分配税赋 vertical equity: It should distribute burdens fairly across people with different abilities to pay. 公平考虑 Ramsey Rule has been modified to account for the distributional issues. Degree of departure from original rule depends on: How much society cares about equity Extent to which consumption patterns of rich and poor differ 横向公平 Horizontal equity: People in equal positions should be treated equally 境况相同的人应得到同等对待 Measures represent outcomes of people’s decisions, so it is difficult to figure out whether they were initially in equal position. 公共部门定价 对于政府提供的商品需要选择一个 user fee. 例如自然垄断行业的产品定价 问题：什么是最合适的价格？ 公共部门定价 私人公司会按照 MR=MC定价, 选择供给量为 Zm. 这会带来效率损失。 效率要求 P=MC, 产出在 Z*. 但这时价格低于平均成本，会带来亏损。 公共部门定价 政策选择: 按平均成本定价 Average cost pricing: Zero profits, but ZAZ*.