6-市场效率09.ppt

税收Taxes and 税收归宿Tax Incidence Tax incidence The actual division of the burden of a tax between buyers and sellers in a market. 税收归宿：税收负担在市场上的买卖双方之间的实际分配 政府对消费者和厂商征税，问题是：究竟谁在负担？谁负担得多？ 税收归宿问题和供求弹性有关 对买方征税 Copyright?2003 Southwestern/Thomson Learning Quantity of Ice-Cream Cones 0 Price of Ice-Cream Cone Price without tax Price sellers receive Equilibrium without tax Tax ($0.50) Price buyers pay D1 D2 Supply, S1 A tax on buyers shifts the demand curve downward by the size of the tax ($0.50). $3.30 90 Equilibrium with tax 2.80 3.00 100 对卖方征税 Copyright?2003 Southwestern/Thomson Learning 2.80 Quantity of Ice-Cream Cones 0 Price of Ice-Cream Cone Price without tax Price sellers receive Equilibrium with tax Equilibrium without tax Tax ($0.50) Price buyers pay S1 S2 Demand, D1 A tax on sellers shifts the supply curve upward by the amount of the tax ($0.50). 3.00 100 $3.30 90 税收归宿和弹性 Copyright?2003 Southwestern/Thomson Learning Quantity 0 Price Demand Supply Tax Price sellers receive Price buyers pay (a) Elastic Supply, Inelastic Demand 2. . . . the incidence of the tax falls more heavily on consumers . . . 1. When supply is more elastic than demand . . . Price without tax 3. . . . than on producers. 税收归宿和弹性 Copyright?2003 Southwestern/Thomson Learning Quantity 0 Price Demand Supply Tax Price sellers receive Price buyers pay (b) Inelastic Supply, Elastic Demand 3. . . . than on consumers. 1. When demand is more elastic than supply . . . Price without tax 2. . . . the incidence of the tax falls more heavily on producers . . . 消费者承担全部税负的情形 供给方承担全部税负 Quantity (thousands of marker pens per week) 1 4 0.90 1.00 S S + tax Seller pays entire tax Price (cents per pen) Perfectly elastic demand 供给方全部承担税负 Quantity (thousands of bottles per week) Price (dollars per bottle) 45 50 100 S D Seller pays entire tax Perfectly inelastic supply 需求方承担全部税负 Quantity (thousands of pounds per week) Price (cents per pound) 10 11 3 5 S D S + tax buyer